Seaview Demolition Rental v. Director, Div. of Tax

Full title: SEAVIEW DEMOLITION RENTAL CO., INC., PLAINTIFF-APPELLANT, v. DIRECTOR…

Court: Tax Court of New Jersey

Date published: Jan 25, 1984

6 N.J. Tax 254 (Tax 1984)

Opinion

Submitted January 17, 1984.

Decided January 25, 1984.

Before Judges BISCHOFF, PETRELLA and BRODY.

Appeal from the Tax Court of New Jersey.

Lampf, Lipkind, Prupis Petigrow, attorneys for appellant ( David B. Avigdor, on the brief). Irwin I. Kimmelman, Attorney General of New Jersey, attorney for respondent ( James J. Ciancia, Assistant Attorney General, of counsel; Martin L. Wheelwright, Deputy Attorney General, on the brief).

PER CURIAM.

The final judgment of dismissal entered in the Tax Court on September 13, 1982 is affirmed essentially for the reasons expressed by John J. Hopkins, J.T.C., in his opinion dated August 19, 1982 and published at 4 N.J. Tax 541.