CONTAINER RING v. DIRECTOR, DIVISION OF TAXATION, 4 N.J. Tax 527 (1981)

CONTAINER RING CO., INC., PLYFIBER CONTAINER CORP., AND EASTERN STEEL BARREL CORP., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.Submitted April 7, 1981.
Decided April 14, 1981.

Appeal from the Tax Court of New Jersey.

Wharton, Stewart Davis, attorneys for appellants (Robert B. Haines, on the brief).

James R. Zazzali, Attorney General, attorney for respondent (John J. Degnan, former Attorney General and Harry Haushalter, Deputy Attorney General, on the brief).

Before Judges MATTHEWS, MORTON I. GREENBERG and J.H. COLEMAN.

Page 528

PER CURIAM.

The judgment of August 29, 1980, 1 N.J. Tax 203, is affirmed substantially for the reasons set forth in the opinion of Judge Andrew of August 29, 1980. We note that plaintiffs are not engaged in a regular trade or business involving carriage of freight. The movement of their personal property is incidental to their business but it is not in itself their business.

Affirmed.