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CLIFFSIDE DYEING CORP. v. ZINK

6 N.J. Super. 185 (1950)

70 A.2d 778

CLIFFSIDE DYEING CORPORATION, APPELLANT, v. HOMER C. ZINK, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 20, 1950.

Attorney(s) appearing for the Case

Mr. Leopold Frankel argued the cause for the appellant (Messrs. Frankel & Frankel, attorneys).

Mr. Joseph A. Murphy argued the cause for the respondent (Mr. Theodore D. Parsons, Attorney General, attorney).

Before Judges McGEEHAN, COLIE and EASTWOOD.

The opinion of the court was delivered by EASTWOOD, J.A.D.

The validity of an assessment made by the Commissioner of Taxation under R.S. 54:10A-1 et seq. (prior to 1947 amendment), known as the Corporation Business Tax Act, and affirmed by the Division of Tax Appeals, is the issue to be determined by this appeal.

Under the facts as stipulated in this case, among the liabilities of the Cliffside Dyeing Corporation reported for the fiscal year...

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