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THOMAS W. KELLY, AS EXECUTOR OF THE ESTATE OF THORNTON C. LAND,PLAINTIFF-APPELLANT, v. SIDNEY GLASER, ACTING DIRECTOR, DIVISION OFTAXATION, DEPARTMENT OF THE TREASURY, DEFENDANT-RESPONDENT.

PER CURIAM.

The judgment is affirmed substantially for the reasons expressed by the Appellate Division. Kelly v. Glaser, 112 N.J. Super. 419 (App.Div. 1970), certif. granted 57 N.J. 597 (1971). We do not pass upon the implications of the earlier cases of Bente v. Bugbee, 103 N.J.L. 608 (E. A. 1927) or Sullivan v. Margetts, 9 N.J. Super. 189 (App.Div. 1950).

For affirmance — Chief Justice WEINTRAUB and Justices JACOBS, FRANCIS, PROCTOR, HALL, SCHETTINO and MOUNTAIN — 7.

For reversal — None.

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KELLY v. GLASER
(Nov 8, 1971)