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PRINCETON COMM. PH. BK. v. BALDWIN

9 N.J. Tax 195 (1985)

THE PRINCETON COMMUNITY PHONE BOOK, INC., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. JOHN R. BALDWIN, INDIVIDUALLY AND AS DIRECTOR, DIVISION OF TAXATION AND NEW JERSEY BELL TELEPHONE COMPANY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided September 27, 1985.

Attorney(s) appearing for the Case

John W. Boyd, admitted pro hac vice argued the cause for appellant (Freedman, Boyd & Daniels, attorneys; John W. Boyd and Kirsten Emigholz on the briefs; Orloff, Lowenbach, Stifelman & Siegel, attorneys; Laurence B. Orloff of counsel).

Herbert K. Glickman argued the cause for respondent Director, Division of Taxation (Irwin I. Kimmelman, Attorney General of New Jersey; James J. Ciancia of counsel; Herbert K. Glickman on the brief).

Charles M. Costenbader argued the cause for respondent New Jersey Bell Telephone Company (Stryker, Tams, & Dill, attorneys; Charles M. Costenbader, of counsel; Lori S. Smith and Ellen Delo on the brief; Edward Evans, attorney).

Before Judges O'BRIEN, SIMPSON and SCALERA.

PER CURIAM.

Plaintiff, The Princeton Community Phone Book, Inc. (PCPB) appeals from the April 22, 1985 order dismissing its complaint against the Director, Division of Taxation (Director), and an April 29, 1985 order dismissing the complaint against the New Jersey Bell Telephone Company, Inc. (NJBT Co.) "on the grounds it fails to set forth a claim on which relief can be granted." We affirm these orders substantially for the reasons set forth by Judge Andrew in his...

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