JOHN W. KALPIN T/A GENERAL FOUNDRY COMPANY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. February 1, 1983. [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 173 Richard A. Koerner for plaintiff. Harley A. Williams, Deputy Attorney General, for […]