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XCEL CORPORATION v. DIRECTOR, DIVISION OF TAXATION

5 N.J. Tax 480 (1982)

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

Superior Court of New Jersey, Appellate Division.

Decided November 10, 1982.

Attorney(s) appearing for the Case

Irwin I. Kimmelman, Attorney General of New Jersey, attorney for appellant (James J. Ciancia, Assistant Attorney General, of counsel and Harley A. Williams, Deputy Attorney General, on the brief).

McCarter & English, attorneys for respondent (Peter C. Aslanides, of counsel; William T. Reilly and Michael A. Guariglia, on the brief).

Before Judges ARD and KING.

PER CURIAM.

The judgment of the Tax Court is affirmed for the reasons stated in the reported opinion of Judge Conley at 4 N.J.Tax 85<...

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