ROADWAY EXPRESS INC. ET AL. v. DIRECTOR, DIV OF TAXATION


50 N.J. 471 (1967)

236 A.2d 577

ROADWAY EXPRESS, INC., APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT PILOT FREIGHT CARRIERS, INC., APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT

The Supreme Court of New Jersey.

Decided December 18, 1967.


Attorney(s) appearing for the Case

Mr. Nicholas Conover English for appellants (Messrs. McCarter & English, attorneys).

Mr. Alan B. Handler, First Assistant Attorney General, for respondent (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).


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

The question on these consolidated appeals is whether New Jersey may constitutionally impose its corporation business tax, N.J.S.A. 54:10A-1, et seq., upon motor freight trucking companies conducting an exclusively interstate business in the state, involving, however, substantial local activities and property. Appellants (taxpayers) contend that the case is on...

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