
    BOROUGH OF ALPINE, PLAINTIFF-RESPONDENT, v. ALPINE HILLS, INC. AND CRESSKILL HILLS, INC., DEFENDANTS-APPELLANTS.
    Superior Court of New Jersey Appellate Division
    Argued February 18, 1980
    Decided March 4, 1981.
    Before Judges MICHELS and KOLE.
    
      
      Allan H. Klinger argued the cause for appellants (Edith Klinger on the brief).
    
      James P. Logan argued the cause for respondent (Schneider, Schneider & Balt, attorneys; C. Conrad Schneider of counsel and on the brief).
   PER CURIAM.

The judgment of the Tax Court is affirmed substantially for the reasons expressed by Judge Hopkins in his written opinion of June 25, 1980, reported at 1 N.J.Tax 136 (Tax Ct. 1980).

Affirmed.  