
    THOMAS W. KELLY, AS EXECUTOR OF THE ESTATE OF THORNTON C. LAND, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, DEFENDANT-RESPONDENT.
    Argued October 13, 1971
    Decided November 8, 1971.
    
      Mr. Thomas W. Kelly, a member of the New York bar, argued pro se (Messrs. Milton, Keane & DeBona, attorneys).
    
      Mr. Herbert K. Gliclcman, Deputy Attorney General, argued the cause for respondent (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney).
   Per Curiam.

The judgment is affirmed substantially for the reasons expressed by the Appellate Division. Kelly v. Glaser, 112 N. J. Super. 419 (App. Div. 1970), certif. granted 57 N. J. 597 (1971). We do not pass upon the implications of the earlier cases of Bente v. Bugbee, 103 N. J. L. 608 (E. & A. 1927) or Sullivan v. Margetts, 9 N. J. Super. 189 (App. Div. 1950).

For affirmance—-Chief Justice Weinteaub and Justices Jacobs, Francis, Peoctoe, Hall, Schettino and Mountain—7.

For reversal—None.  