ATLANTIC CITY TRANSP. CO. v. DIRECTOR, DIV. OF TAXATION


12 N.J. 130 (1953)

95 A.2d 895

ATLANTIC CITY TRANSPORTATION CO., APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

The Supreme Court of New Jersey.

Decided March 9, 1953.


Attorney(s) appearing for the Case

Mr. J. Dress Pannell, of the Pennsylvania Bar, argued the cause for the appellant (Mr. Thomas H. Munyan, attorney).

Mr. Murray Fredericks argued the cause for the respondent (Mr. Theodore D. Parsons, Attorney-General of New Jersey, attorney; Mr. Joseph A. Murphy, Assistant Deputy Attorney-General; Mr. Benjamin M. Taub, Deputy Attorney-General).


The opinion of the court was delivered by BURLING, J.

Five appeals were taken by the Atlantic City Transportation Company (hereinafter referred to as the Company) from the assessment and apportionment of excise taxes. The appeals were consolidated for hearing in the Division of Tax Appeals in the State Department of Taxation and Finance. Five separate judgments were filed there. The Company appealed from each judgment to the Superior Court, Appellate Division, where...

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