SEA-LAND SERVICE, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued January 26, 1998 Decided February 6, 1998 Before Judges SKILLMAN, EICHEN and STEINBERG. Michael A. Guariglia, argued the cause for appellant (McCarter English, attorneys; Mr. Guariglia, of counsel and on the brief; John K. Bradley also on the […]