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DEPKIN & SON, INC. v. DIR., N.J. DIV. OF TAX.

114 N.J. Super. 279 (1971)

276 A.2d 161

FRED DEPKIN & SON, INC., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION; NEW JERSEY MOTOR FUELS TAX BUREAU; AND ATTORNEY GENERAL OF NEW JERSEY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided April 8, 1971.

Attorney(s) appearing for the Case

Mr. Ralph W. Chandless argued the cause for appellant (Messrs. Chandless, Weller & Kramer, attorneys).

Mr. Richard M. Conley, Deputy Attorney General, argued the cause for respondents (Mr. George F. Kugler, Jr., Attorney General, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges GOLDMANN, LEONARD and FRITZ.

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

Plaintiff appeals from a Law Division order granting defendants' motion to dismiss its complaint and dissolving a temporary restraint which plaintiff had previously obtained.

The uncontroverted affidavits filed with the trial court by the field representatives of defendant Motor Fuels Tax Bureau (hereinafter Bureau), stated that on or about October 6, 1969 plaintiff's tank truck delivered fuel to diesel...

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