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HUMBLE OIL & REFINING CO. v. ENGLEWOOD CLIFFS

71 N.J. 401 (1976)

365 A.2d 929

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

The Supreme Court of New Jersey.

Decided November 16, 1976.

Attorney(s) appearing for the Case

Mr. Lawrence S. Berger argued the cause for appellant (Messrs. Lasser, Lasser, Sarokin and Hochman, attorneys; Mr. Richard L. Zucker, on the petition).

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

PER CURIAM.

In this matter involving the correctness of an assessment for taxes on a parcel of property leased to Humble Oil and Refining Company and used as a gasoline service station, the grant of certification was limited to the issue of the correctness of the Appellate Division determination concerning the method of capitalizing net income, particularly with reference to its conformance with this Court's decision in New Brunswick v. State of N.J. Div. of Tax...

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