RITEWAY RENTALS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF MOTOR VEHICLES, DEFENDANT. Tax Court of New Jersey. January 14, 1981. Page 118 Courtland T. Babcock, II, for plaintiff (Babcock Hennes, attorneys). Martin L. Wheelwright for defendant (John J. Degnan, Attorney General of New Jersey, attorney). CONLEY, J.T.C. This is an action by a taxpayer for a […]