XCEL CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted October 4, 1982. Decided November 10, 1982. Before Judges ARD and KING. On appeal from the Tax Court of New Jersey whose opinion is published at 4 N.J. Tax 85 (1982). Page 481 Irwin I. Kimmelman, Attorney General of New Jersey, […]