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R.H. MACY & CO. INC. v. DIRECTOR, DIV. OF TAX.

77 N.J. Super. 155 (1962)

185 A.2d 682

R.H. MACY & CO., INC., PETITIONER-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, STATE OF NEW JERSEY, RESPONDENT-RESPONDENT. [1956, 1957 and 1958 Assessments]

Superior Court of New Jersey, Appellate Division.

Decided November 15, 1962.

Attorney(s) appearing for the Case

Mr. Walter H. Jones argued the cause for appellant (Mr. Marvin H. Gladstone, and Mr. Nathan Dreizen of the New York bar, on the brief).

Mr. Alan B. Handler, Deputy Attorney General, argued the cause for respondent (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

Before Judges CONFORD, GAULKIN and KILKENNY.

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

In this appeal R.H. Macy & Co., Inc. ("Macy" hereinafter) seeks a review of a decision of the Division of Tax Appeals rejecting its complaints against revision by the Division of Taxation of its reported net worth for purposes of the Corporation Business Tax Act (N.J.S.A. 54:10A-1 et seq.) for the privilege years 1956, 1957 and 1958 (base years ending December 31, 1955, 1956 and 1957, respectively...

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