CHEMICAL NEW JERSEY HOLDINGS, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 3, 2004 Decided December 17, 2004 Page 607 Before Judges COLLESTER, PARRILLO and GRALL. John R. Bailey, argued the cause for appellant (Shain, Schaffer Rafanello, attorneys; Marguerite M. Schaffer, of counsel; Mr. Bailey, […]