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.

Tax Court of New Jersey.Submitted May 14, 1984.
Decided May 21, 1984.

Before Judges ARD, MORTON I. GREENBERG and TRAUTWEIN.

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Appeal from the Tax Court.

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).

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 (Tax Ct. 1983).

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