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SILENT HOIST & CRANE CO. v. DIRECTOR, DIV. OF TAX.

6 N.J. Tax 348 (1984)

SILENT HOIST & CRANE CO., INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided April 4, 1984.

Attorney(s) appearing for the Case

Mary R. Hamill, 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).

Daniel E. Horgan argued the cause for respondent (Waters, McPherson, McNeill, P.A., attorneys).

Before Judges BISCHOFF, PETRELLA and BRODY.

PER CURIAM.

The Director, Division of Taxation appeals the determinations of the Tax Court which held in favor of the taxpayer as to the nonapplicability of the New Jersey Corporation Business Tax (N.J.S.A. 54:10A-1, et seq.).

We affirm substantially for the reasons expressed in Judge Evers' opinion reported at 5 N.J.Tax 242 ...

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