ARTASERSE v. DIVISION OF TAX APPEALS

PER CURIAM.

The judgment will be affirmed for the reasons expressed in the opinion of Mr. Justice Eastwood in the court below.

For affirmance Chief Justice VANDERBILT and Justices CASE, HEHER, OLIPHANT, and ACKERSON — 5.

For reversal: Justices WACHENFELD and BURLING — 2.