NATIONAL PAVING v. TAXATION DIV. DIRECTOR, 4 N.J. Tax 535 (1982)

NATIONAL PAVING COMPANY, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.Submitted April 27, 1982.
Decided May 14, 1982.

Page 536

Appeal from the Tax Court of New Jersey.

Waters, McPherson, Hudzin McNeill, attorneys for the appellant (Richard P. Venino and Joseph G. Ragno on the brief).

Irwin I. Kimmelman, Attorney General of New Jersey, attorney for the respondent (James R. Zazzali, former Attorney General of New Jersey; Andrea M. Silkowitz, Deputy Attorney General, of counsel, Martin L. Wheelwright, Deputy Attorney General, on the brief).

Before Judges MATTHEWS, PRESSLER and PETRELLA.

PER CURIAM.

The judgment of the Tax Court, 3 N.J. Tax. 133, herein appealed from is affirmed substantially for the reasons set forth by Judge Andrew in his reported opinion.

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