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PRINCETON PHONE BOOK, INC. v. DIR., DIV. OF TAX.

145 N.J. Super. 589 (1976)

368 A.2d 933

THE PRINCETON COMMUNITY PHONE BOOK, INC., AND JOSEPH M. BOYD, PETITIONERS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided December 29, 1976.

Attorney(s) appearing for the Case

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for appellant (Mr. William F. Hyland, Attorney General, attorney).

Mr. Daniel E. Isles argued the cause for respondent The Princeton Community Phone Book, Inc. (Messrs. Isles & Weissbard, attorneys).

Mr. Joseph M. Boyd, respondent, argued the cause pro se

Before Judges FRITZ, CRAHAY and ARD.

PER CURIAM.

Petitioners publish the Princeton Community Phone Book and distribute more than 25,000 copies free of charge to residents of the Princeton area annually. More than 99% of the gross revenue derived from the undertaking is produced from the sale of advertising space in the book. Besides such advertising the book also contains a directory of the telephone numbers of Princeton area residents and certain community...

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