ROADWAY EXPRESS, INC. v. KINGSLEY


37 N.J. 136 (1962)

179 A.2d 729

ROADWAY EXPRESS, INC., PLAINTIFF-APPELLANT, v. WILLIAM KINGSLEY, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided April 2, 1962.


Attorney(s) appearing for the Case

Mr. Nicholas Conover English argued the cause for the appellant (Messrs. McCarter & English, attorneys; Mr. Dwight Parsons of the Ohio Bar, on the brief).

Mr. Alan B. Handler, Deputy Attorney General, argued the cause for the respondent (Mr. David D. Furman, Attorney General, attorney; Mr. David A. Biederman, Deputy Attorney General, on the brief).


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

The Law Division dismissed the plaintiff's complaint because of its failure to exhaust its administrative remedies. The plaintiff appealed to the Appellate Division and while its appeal was pending there we certified it on our own motion. See R.R. 1:10-1 (a).

The plaintiff is a Delaware corporation engaged in business as a common carrier of goods for hire. Its principal office is in Ohio and...

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