TOZOUR ENERGY SYSTEMS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 007698-2004.Tax Court of New Jersey. April 3, 2007. Page 342 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 343 Wendi L. Kotzen, for plaintiff (Ballard Spahr Andrews Ingersoll, LLP, attorneys). […]