AMERICAN HOME PRODUCTS CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.
Superior Court of New Jersey Appellate Division
Argued February 11, 1992—
Decided August 31, 1992.
Before Judges PRESSLER, SHEBELL and D’ANNUNZIO.
Mary R. Hamill, Deputy Attorney General, argued the cause ' for appellant (Robert J. Del Tufo, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel).
Charles M. Costenbader argued the cause for respondent GStryker; Tams & Dill, attorneys; Charles H. Friedrich, on the brief).
PER CURIAM.
The State appeals from an adverse determination by the New Jersey Tax Court. American Home Products Corp. v. Director, Div. of Taxation, 11 N.J. Tax 287 (Tax Court 1990). We now affirm substantially for the reasons expressed by Judge Crabtree *121in that opinion. See also Allied-Signal, Inc. v. Director, Div. of Taxation, 504 U.S. -, 112 S.Ct. 2251, 119 L.Ed.2d 533 (1992).
Affirmed.