Opinion
DOCKET NO. A-5189-14T3
10-23-2017
TOYOTA MOTOR CREDIT CORPORATION, Plaintiff-Respondent, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Appellant.
Michael J. Duffy, Deputy Attorney General, argued the cause for appellant (Christopher S. Porrino, Attorney General, attorney; Melissa H. Raksa, Assistant Attorney General, of counsel; Mr. Duffy, on the brief). Kyle O. Sollie argued the cause for respondent (Reed Smith, LLP, attorneys; Mr. Sollie, of counsel and on the brief; Kenneth R. Levine, on the brief).
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R. 1:36-3. Before Judges Haas, Rothstadt and Gooden Brown. On appeal from the Tax Court of New Jersey, Docket No. 2021-2010, whose opinion is reported at 28 N.J. Tax 96 (Tax Ct. 2014). Michael J. Duffy, Deputy Attorney General, argued the cause for appellant (Christopher S. Porrino, Attorney General, attorney; Melissa H. Raksa, Assistant Attorney General, of counsel; Mr. Duffy, on the brief). Kyle O. Sollie argued the cause for respondent (Reed Smith, LLP, attorneys; Mr. Sollie, of counsel and on the brief; Kenneth R. Levine, on the brief). PER CURIAM
The June 5, 2015 judgment is affirmed substantially for the reasons expressed in Judge Patrick DeAlmeida's August 1, 2014 opinion reported at 28 N.J. Tax 96 (Tax Ct. 2014). I hereby certify that the foregoing is a true copy of the original on file in my office.
CLERK OF THE APPELLATE DIVISION