
    STINNES INTEROIL, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued April 8, 1986
    Decided May 13, 1986.
    Before Judges MICHELS, GAULKIN and DEIGHAN.
    
      Peter R. Bray argued the cause for appellant (Cole, Geaney, Yamner & Byrne, attorneys; Peter R. Bray on the brief).
    
      Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for respondent (W. Cary Edwards, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Jeanne E. Gorrissen on the brief).
   PER CURIAM.

The judgment of the Tax Court is affirmed essentially for the reasons set forth by Judge Kahn in his opinion reported at 7 N.J.Tax 473 (Tax Ct.1985).  