KINGSLEY v. HAWTHORNE FABRICS, INC.


41 N.J. 521 (1964)

197 A.2d 673

WILLIAM KINGSLEY, DIRECTOR OF THE DIVISION OF TAXATION IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, APPELLANT, v. HAWTHORNE FABRICS, INC., ET AL., RESPONDENTS.

The Supreme Court of New Jersey.

Argued December 17, 1963.

Decided February 17, 1964.


Attorney(s) appearing for the Case

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

Mr. Leopold Frankel argued the cause for respondents (Messrs. Frankel & Frankel, attorneys).


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

Hawthorne Fabrics, Inc. (Hawthorne), a New Jersey corporation, is engaged in the business of processing, as well as jobbing, synthetic fabrics. Isaac Brawer and Matilda Brawer, his wife, are the holders of all the capital stock of Hawthorne. Brawer Bros. Silk Co. (Brawer), also a New Jersey corporation, is a jobber and dealer in synthetic yarns. Irving and Louis Brawer, brothers of Isaac Brawer, are the sole stockholders...

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