
    KETTLER REALTY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted August 3, 1993
    Decided August 10, 1993.
    Before Judges GAULKIN and ARNOLD M. STEIN.
    
      Sills, Gummis, Zuckerman, Rodin, Tischman, Epstein & Gross, P.A, attorneys for appellant (Robert J. Alter and Richard J. Sapinsky of counsel and on the brief).
    
      
      Robert J. Del Tufo, Attorney General, attorney; for respondent CJoseph L. Yannotti, Assistant Attorney General, of counsel; Carolyn Lurry Mapp, Deputy Attorney General, on the brief).
   PER CURIAM.

The judgment of the Tax Court is affirmed substantially for the reasons set forth by Judge Lasser in his opinion of June 30, 1992, reported at 12 N.J.Tax 470 (Tax 1992).

Affirmed.  