AMERICAN FIRE AND CASUALTY COMPANY, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. WEST AMERICAN INSURANCE COMPANY, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 2, 2003 Page 156 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 157 […]