RIEGEL PRODUCTS CORPORATION, PLAINTIFF, v. MILFORD BOROUGH, DEFENDANT. Tax Court of New Jersey. Decided January 12, 1994. Page 547 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 548 Seth I. Davenport and Gregory G. Lotz for plaintiff (Garippa Davenport, attorneys). Richard M. […]