American Home Products v. Director, Division of Tax

Full title: AMERICAN HOME PRODUCTS CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR…

Court: Tax Court of New Jersey

Date published: Aug 31, 1992

13 N.J. Tax 120 (Tax 1992)

Opinion

Argued February 11, 1992.

Decided August 31, 1992.

On Appeal from Tax Court of New Jersey.

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 ( Stryker, Tams Dill, attorneys; Charles H. Friedrich, on the brief).

Before Judges PRESSLER, SHEBELL and D'ANNUNZIO.

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 in 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).¹

1 We deferred our decision in this matter pending the determination of the United States Supreme Court in Allied-Signal. The parties in the present appeal filed supplemental briefs after the United States Supreme Court decided Allied-Signal.

Affirmed.