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TAMKO ASPHALT PRODUCTS OF MD. v. GLASER

6 N.J. Tax 342 (1984)

TAMKO ASPHALT PRODUCTS, INC. OF MARYLAND, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided February 14, 1984.

Attorney(s) appearing for the Case

Douglas G. Sanborn argued the cause for appellant (Jamieson, McCardell, Moore, Peskin & Spicer, attorneys; Douglas G. Sanborn on the brief).

Martin L. Wheelwright, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Martin L. Wheelwright on the brief).

Before Judges BISCHOFF, PETRELLA and BRODY.

PER CURIAM.

The final judgment of dismissal entered in the tax court on July 5, 1983 is affirmed essentially for the reasons expressed by Lawrence L. Lasser, J.T.C., in his opinion dated July 5, 1983 and published at 5 N.J.Tax 446 (1983).

We reject the argument that the tax is unconstitutional because it would subject appellant to double taxation if Maryland were to adopt a...

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