
    WILLIAM T. & NORMA P. HOUGH, PLAINTIFF-APPELLANT, v. TAXATION DIVISION DIRECTOR, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted May 6, 1981
    Decided May 8, 1981.
    Before Judges ALLCORN, PRESSLER and FURMAN.
   The determination of the Tax Court is affirmed.  