NEELD v. AUTOMOTIVE PRODUCTS CREDIT ASS'N


21 N.J. Super. 159 (1952)

90 A.2d 558

AARON K. NEELD, DEPUTY DIRECTOR DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF NEW JERSEY, PLAINTIFF, v. AUTOMOTIVE PRODUCTS CREDIT ASSOCIATION, A NEW JERSEY CORPORATION, T/A A.P.C.A. SERVICE STATION, DEFENDANT.

Superior Court of New Jersey, Union County District Court.

Decided March 24, 1952.


Attorney(s) appearing for the Case

Mr. Theodore D. Parsons, Attorney-General, by Mr. Henry W. Eckel, Jr., for the plaintiff.

Messrs. Stein & Stein, by Mr. Samuel Stein, for the defendant.


FULOP, J.D.C.

The Deputy Director of the Division of Taxation, Department of the Treasury of the State of New Jersey, brings this action to recover a penalty under the provisions of R.S. 56:6-2 (b) and R.S. 56:6-3. It charges that defendant has, during a designated period, sold motor fuel at a price below the net cost to it plus all selling expenses, in violation of the statute.

The facts are stipulated. They include an audit report of...

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