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CHEMICAL REALTY CORP. v. TAXATION DIV. DIRECTOR

6 N.J. Tax 448 (1984)

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

Superior Court of New Jersey, Appellate Division.

Decided May 21, 1984.

Attorney(s) appearing for the Case

Irwin I. Kimmelman, Attorney General, attorney for appellant-cross-respondent (James J. Ciancia, Assistant Attorney General, of counsel; Martin L. Wheelwright, Deputy Attorney General, on the brief).

Pitney, Hardin, Kipp & Szuch, attorneys for respondent-cross-appellant (Gerald C. Neary and Stuart M. Feinblatt, on the brief).

Before Judges ARD, MORTON I. GREENBERG and TRAUTWEIN.

PER CURIAM.

The judgment entered on May 27, 1983 is affirmed substantially for the reasons expressed in Judge Andrew's comprehensive opinion reported at 5 N.J.Tax 581 ...

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