CONTAINER RING v. DIRECTOR, DIVISION OF TAXATION

PER CURIAM.

The judgment of August 29, 1980, 1 N.J. Tax 203, is affirmed substantially for the reasons set forth in the opinion of Judge Andrew of August 29, 1980. We note that plaintiffs are not engaged in a regular trade or business involving carriage of freight. The movement of their personal property is incidental to their business but it is not in itself their business.

Affirmed.