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SOUTHBRIDGE PARK, INC., PLAINTIFF-APPELLANT, v. BOROUGH OF FORT LEE, DEFENDANT-RESPONDENT.

PER CURIAM.

We affirm the judgment of the Tax court, substantially for the reasons given by John J. Hopkins, J.T.C. in his opinion in this matter published in 4 N.J. Tax 30 (1981). We add that by reason of the stipulation entered into by plaintiff at the pretrial conference we conceive no reason for a remand.

Affirmed.

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SOUTHBRIDGE PARK, INC. v. FORT LEE BOR
(Apr 5, 1984)