Appellant Zeta Consumer Products Corporation appeals from the denial of its application made to the Tax Court to intervene in pending litigation contesting the tax assessment of property the appellant had purchased. Appellant was held to have lacked the requisite standing to intervene as required by R. 4:33-1.

We affirm substantially for the reasons expressed by Judge Kuskin in his thorough and well-reasoned opinion reported at 15 N.J.Tax 583 (Tax Ct. 1996).