Guzzardi Estate v. Director, Division of Taxation , 16 N.J. Tax 374 ( 1996 )

PER CURIAM.

Plaintiff appeals from a final judgment of the Tax Court affirming the Director of the Division of Taxation’s assessment of its gross income tax for 1988. We affirm substantially for the reasons expressed in Judge Hamill’s well reasoned decision reported at 15 N.J.Tax 395 (Tax Ct.1995).