The judgment of the Tax Court of New Jersey assessing the property of Thomas J. Lipton, Inc. located in defendant Township of Raritan in the total sum of $13,978,700 is affirmed substantially for the reasons expressed by Judge Lasser of the Tax Court of New Jersey in his written opinion dated September 26, 1988, which is reported as Thomas J. Lipton, Inc. v. Raritan Township, 10 N.J.Tax 202 (Tax Ct. 1988).

Affirmed.