
    BOROUGH OF WEST CALDWELL, PLAINTIFF-RESPONDENT, v. LAMM ASSOCIATES, DEFENDANT-APPELLANT.
    Superior Court of New Jersey Appellate Division
    Submitted December 13, 1983
    Decided December 23, 1983.
    Before Judges MICHELS, KING and DREIER.
    
      
      Lawrence S. Berger attorney for appellant {Robert A. Bomstein on the brief).
    
      Podvey, Sachs & Catenacci, attorneys for respondent {Robert L. Podvey of counsel; Landis W. Atkinson on the brief).
   PER CURIAM.

The judgment of the Tax Court is affirmed for the reasons stated in Judge Hopkins’ reported opinion at 5 N.J.Tax 338 (Tax Ct.1983) and his unreported memorandum opinion of December 3, 1981.  