SEAVIEW DEMOLITION RENTAL v. DIRECTOR, DIV. OF TAX., 6 N.J. Tax 254 (1984)


SEAVIEW DEMOLITION RENTAL CO., INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Tax Court of New Jersey.Submitted January 17, 1984.
Decided January 25, 1984.

Before Judges BISCHOFF, PETRELLA and BRODY.

Appeal from the Tax Court of New Jersey.

Lampf, Lipkind, Prupis Petigrow, attorneys for appellant (David B. Avigdor, on the brief).

Page 255

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

PER CURIAM.

The final judgment of dismissal entered in the Tax Court on September 13, 1982 is affirmed essentially for the reasons expressed by John J. Hopkins, J.T.C., in his opinion dated August 19, 1982 and published at 4 N.J. Tax 541.