
    CONTAINER RING CO., INC., PLYFIBER CONTAINER CORP., AND EASTERN STEEL BARREL CORP., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted April 7, 1981
    Decided April 14, 1981.
    Before Judges MATTHEWS, MORTON I. GREENBERG and J. H. COLEMAN.
    
      Wharton, Stewart & Davis, attorneys for appellants (Robert B. Haines, on the brief).
    
      James R. Zazzali, Attorney General, attorney for respondent (John J. Degnan, former Attorney General and Harry Haushalter, Deputy Attorney General, on the brief).
   PER CURIAM.

The judgment of August 29, 1980, 1 N.J.Tax 203, is affirmed substantially for the reasons set forth in the opinion of Judge Andrew of August 29, 1980. We note that plaintiffs are not engaged in a regular trade or business involving carriage of freight. The movement of their personal property is incidental to their business but it is not in itself their business.

Affirmed.  