636 A.2d 572 RICHARD’S AUTO CITY, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued January 5, 1994 — Decided February 1, 1994. Page 93 Before Judges SHEBELL, LONG and LANDAU. Robert J. Kipnees, argued the cause for appellant (Greenbaum, Rowe, Smith, Ravin Davis, attorneys; Mr. Kipnees, of counsel; […]