
    SUPERIOR AIR PRODUCTS INTERNATIONAL, INCORPORATED, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued October 4, 1988
    Decided October 18, 1988.
    Before Judges MICHELS, MUIR, Jr. and KEEFE.
    
      Howard S. Denburg argued the cause for appellant (Lowenstein, Sandler, Kohl, Fisher & Boylan, attorneys, Howard S. Denburg and Gregory B. Reilly of counsel, John L. Berger 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 of New Jersey that affirmed the deficiency assessments levied by defendant Director of Taxation against plaintiff Superior Air Products International, Incorporated pursuant to the New Jersey Corporation Business Tax Act is affirmed substantially for the reasons expressed by Judge Andrew in Superior Air Products Int’l, Inc. v. Director, Div. of Taxation, 9 N.J.Tax 463 (Tax Ct.1988).  