Silent Hoist Crane Co. v. Director, Div. of Tax

Full title: SILENT HOIST CRANE CO., INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION…

Court: Tax Court of New Jersey

Date published: Apr 4, 1984

6 N.J. Tax 348 (Tax 1984)

Opinion

Argued March 19, 1984.

Decided April 4, 1984.

Before Judges BISCHOFF, PETRELLA and BRODY.

Appeal from The Tax Court of New Jersey.

Mary R. Hamill, Deputy Attorney General, argued the cause for appellant ( Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel).

Daniel E. Horgan argued the cause for respondent ( Waters, McPherson, McNeill, P.A., attorneys).

PER CURIAM.

The Director, Division of Taxation appeals the determinations of the Tax Court which held in favor of the taxpayer as to the nonapplicability of the New Jersey Corporation Business Tax (N.J.S.A. 54:10A-1, et seq.).

We affirm substantially for the reasons expressed in Judge Evers' opinion reported at 5 N.J. Tax 242 (Tax Ct. 1983).