AMERICAN TEL. & TEL. v. TAXATION DIV. DIRECTOR


194 N.J. Super. 168 (1984)

476 A.2d 800

AMERICAN TELEPHONE AND TELEGRAPH COMPANY, PLAINTIFF-APPELLANT CROSS-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT CROSS-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided February 10, 1984.


Attorney(s) appearing for the Case

Jay R. Reuben argued the cause for plaintiff (James H. Peters and Jay R. Reuben on the brief).

Harry Haushalter, Deputy Attorney General, argued the cause for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Deborah T. Poritz, Deputy Attorney General, of counsel; Harry Haushalter on the brief).

Before Judges BOTTER, PRESSLER and O'BRIEN.


The opinion of the court was delivered by BOTTER, P.J.A.D.

We affirm the judgment below substantially for the reasons stated by Judge Crabtree. Some additional comments are appropriate.

Plaintiff American Telephone and Telegraph Company (AT & T) appeals, and the Director of the Division of Taxation cross appeals, from a decision of the Tax Court, 4 N.J.Tax 638, interpreting the Corporation Business Tax Act (CBTA),...

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