Metpath, Inc. v. Taxation Div. Director

Full title: METPATH, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION…

Court: Tax Court of New Jersey

Date published: Apr 19, 1983

5 N.J. Tax 477 (Tax 1983)

Opinion

Argued March 21, 1983.

Decided April 19, 1983.

Before Judges MILMED, MORTON I. GREENBERG and FURMAN.

On appeal from the Tax Court of New Jersey whose opinion is reported at 4 N.J. Tax 277 (Tax Ct. 1982).

Adrian M. Foley, Jr. argued the cause for plaintiff-appellant ( Connell, Foley Geiser, attorneys; Adrian M. Foley, Jr., of counsel; Thomas S. Cosma, on the briefs).

Harley A. Williams, Deputy Attorney General, argued the cause for defendant-respondent ( Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Harley A. Williams, on the brief).

PER CURIAM.

The judgment under review is affirmed substantially for the reasons expressed by Judge Lasser in his opinion for the Tax Court of April 8, 1982, reported at 4 N.J. Tax 277 (Tax Ct. 1982).