CENTRAL R.R. CO. OF N.J. v. DIRECTOR, DIVISION OF TAX APPEALS


8 N.J. 15 (1951)

83 A.2d 527

THE CENTRAL RAILROAD COMPANY OF NEW JERSEY, PETITIONER-APPELLANT, v. DIRECTOR, DIVISION OF TAX APPEALS OF DEPARTMENT OF TREASURY OF STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided October 1, 1951.


Attorney(s) appearing for the Case

Mr. James D. Carpenter argued the cause for the appellant; Messrs. Carpenter, Gilmour & Dwyer, attorneys; Mr. Judson C. McLester of the New York Bar and Mr. Milton A. Dauber on the brief.

Mr. Benjamin C. Van Tine, Deputy Attorney-General, argued the cause for the respondent; Mr. Theodore D. Parsons, Attorney-General, attorney.


The opinion of the court was delivered by OLIPHANT, J.

This is a railroad tax case which involves essentially the construction of R.S. 54:29A-2.

The appeals, which were taken to the Superior Court, Appellate Division, and certified here on our own motion, are from judgments of the Division of Tax Appeals, Department of the Treasury, which affirmed the franchise tax assessments against the Central Railroad of New Jersey made by the Director of...

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