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HUMBLE OIL AND REFINING CO. v. BOROUGH OF ENGLEWOOD CLIFFS

135 N.J. Super. 26 (1975)

342 A.2d 560

HUMBLE OIL AND REFINING COMPANY, PETITIONER-RESPONDENT, v. BOROUGH OF ENGLEWOOD CLIFFS, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided July 2, 1975.

Attorney(s) appearing for the Case

Mr. Melvin Gittleman argued the cause for appellant (Messrs. Capone, Gittleman & Anastasi, attorneys).

Mr. Lawrence S. Berger argued the cause for respondent (Messrs. Lasser, Lasser, Sarokin and Hockman, attorneys; Mr. Jonathan A. Bernstein on the brief).

Before Judges KOLOVSKY, LYNCH and ALLCORN.

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

Over two years ago, on June 4, 1973, this court remanded this matter (together with a companion case, Mobil Oil Corp. v. Englewood Cliffs, Docket A-498-72), to the Division of Tax Appeals (Division) for a new hearing and for the making of "adequate findings of fact and conclusions of law, together with an expression of reasons for the finding and conclusions." We specifically pointed to two areas to be...

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