KETTLER REALTY v. TAX. DIV. DIR

Sills, Cummis, Zuckerman, Radin, Tischman, Epstein Gross, P.A., attorneys for appellant ( Robert J. Alter

Richard J. Sapinski, of counsel

on the brief). Robert J. Del Tufo, Attorney General, attorney

for respondent ( Joseph L. Yannotti, Assistant Attorney General, of counsel

Carolyn Lurry Mapp, Deputy Attorney General, on the brief).