BOSTIAN v. FRANKLIN STATE BANK

PER CURIAM.

We have received from the Judge of the Tax Court, 1 N.J. Tax. 270, on our remand of this matter, 167 N.J. Super. 564, explicit and detailed findings of fact, all of which might reasonably have been reached on sufficient credible evidence in the whole record. He has also set forth his soundly reasoned conclusions of law.

We affirm substantially for the reasons there expressed.