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MOBAY CHEMICAL CORP. v. TAXATION DIV. DIRECTOR

6 N.J. Tax 445 (1982)

MOBAY CHEMICAL CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided October 6, 1982.

Attorney(s) appearing for the Case

Harry Haushalter, Deputy Attorney General, argued the cause for appellant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Harry Haushalter, on the brief).

Charles M. Costenbader argued the cause for respondent (Stryker, Tams & Dill, attorneys; Charles M. Costenbader, of counsel; Charles H. Friedrich, on the brief).

Before Judges FRITZ, JOELSON and PETRELLA.

PER CURIAM.

Judge Crabtree correctly stated the issue as being one of whether "the facts in this case warrant the conclusion that the subject indebtedness, ultimately and substantively owed to third-party lenders, was owed indirectly to the parent corporation within the intendment of N.J.S.A. 54:10A-4." 3 N.J.Tax 597, 605 (Tax Ct. 1981). He answered that question in the negative and entered judgment in favor of plaintiff...

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