XCEL CORPORATION v. DIRECTOR, DIVISION OF TAXATION, 5 N.J. Tax 480 (1982)

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, attorney for appellant (James J. Ciancia, Assistant Attorney General, of counsel and Harley A. Williams, Deputy Attorney General, on the brief).

McCarter English, attorneys for respondent (Peter C. Aslanides, of counsel; William T. Reilly and Michael A. Guariglia, on the brief).

PER CURIAM.

The judgment of the Tax Court is affirmed for the reasons stated in the reported opinion of Judge Conley at 4 N.J. Tax 85
(1982).