Stinnes Interoil v. Director, Div. of Taxation

Full title: STINNES INTEROIL, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF…

Court: Tax Court of New Jersey

Date published: May 13, 1986

8 N.J. Tax 336 (Tax 1986)

Opinion

Argued April 8, 1986.

Decided May 13, 1986.

Appeal from the Tax Court of New Jersey.

Peter R. Bray argued the cause for appellant ( Cole, Geaney, Yamner Byrne, attorneys; Peter R. Bray on the brief).

Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for respondent ( W. Cary Edwards, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Jeanne E. Gorrissen on the brief).

Before Judges MICHELS, GAULKIN and DEIGHAN.

PER CURIAM.

The judgment of the Tax Court is affirmed essentially for the reasons set forth by Judge Kahn in his opinion reported at 7 N.J. Tax 473 (Tax Ct. 1985).