This is an appeal by plaintiff Judith Brahin from a judgment of the Tax Court which dismissed her complaint which sought relief under N.J.S.A 54:51A-7, the Correction of Errors statute. We had previously remanded this matter to the Tax Court for a new trial.

Upon consideration of the present record in light of the contentions of the parties, we affirm, substantially for the reasons set forth in Judge Rimm’s opinion, reported at 15 N.J.Tax 547 (Tax 1996).

Affirmed.