PINE GROVE MANOR v. DIRECTOR, DIV. OF TAXATION


68 N.J. Super. 135 (1961)

171 A.2d 676

PINE GROVE MANOR, SECTIONS NOS. 1, 2, 3, 4 INC. (CORPORATIONS OF THE STATE OF MARYLAND), PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 12, 1961.


Attorney(s) appearing for the Case

Mr. Irving Friedman argued the cause for plaintiffs-appellants.

Mr. Alan B. Handler, Deputy Attorney General, argued the cause for defendant-respondent (Mr. David D. Furman, Attorney General of New Jersey, attorney for defendant-respondent; Mr. Alan B. Handler, of counsel and on the brief).

Before Judges GOLDMANN, FOLEY and LEWIS.


The opinion of the court was delivered by LEWIS, J.A.D.

Plaintiffs claim tax exemption under N.J.S.A. 54:10A-3(d), a provision of our statute commonly referred to as the Corporation Business Tax Act. They are four nonstock corporations which were organized and incorporated on February 24, 1956, pursuant to the laws of the State of Maryland and under the respective corporate names of Pine Grove Manor, Section...

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