CATHOLIC RELIEF SERV., U.S.C.C. v. S. BRUNSWICK TP

PER CURIAM.

The judgment of the Tax Court of New Jersey entered February 18, 1987 is affirmed substantially for the reasons given by Judge Andrew in his opinion which is reported at 9 N.J. Tax 25 (Tax Ct. 1987). We note that said judgment and opinion were based upon a stipulation of facts. R. 2:11-3(e)(1)(D) and (E).