HOSPITAL PORTRAIT SERVICE CO. v. DEPT. OF TREASURY, 7 N.J. Tax 431 (1984)

HOSPITAL PORTRAIT SERVICE COMPANY, PLAINTIFF-APPELLANT, v. DEPARTMENT OF TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Tax Court of New Jersey.Argued December 11, 1984.
Decided December 21, 1984.

On appeal from the Tax Court of New Jersey.

G. Stephen Ingram argued the cause for appellant (Ingram Kelley, attorneys; G. Stephen Ingram on the brief).

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

Before Judges ANTELL, J.H. COLEMAN and SIMPSON.

PER CURIAM.

The determination under review is affirmed substantially for the reasons given by Judge Andrew in his opinion of December 19, 1983, for the Tax Court, 6 N.J. Tax 305 (Tax Ct. 1983).