MEAD JOHNSON AND CO. v. SOUTH PLAINFIELD


95 N.J. Super. 455 (1967)

231 A.2d 816

MEAD JOHNSON AND COMPANY, PLAINTIFF-APPELLANT, v. BOROUGH OF SOUTH PLAINFIELD, DEFENDANT-RESPONDENT AND DIVISION OF TAX APPEALS, IN THE DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 26, 1967.


Attorney(s) appearing for the Case

Mr. Richard M. Goldman argued the cause for appellant (Messrs. Stein, Bliablias and Goldman, attorneys).

Mr. Harman R. Clark, Jr. argued the cause for respondent, Borough of South Plainfield.

Mr. Arthur J. Sills, Attorney General of New Jersey, attorney for respondent, Division of Tax Appeals, filed a statement in lieu of brief (Mr. Elias Abelson, Deputy Attorney General, of counsel).

Before Judges GOLDMANN, KILKENNY and COLLESTER.


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

Mead Johnson and Company, a corporation of the State of Indiana, hereinafter "Mead Johnson," appeals from two judgments of the State Division of Tax Appeals. The first affirms an omitted tax assessment of $300,000 for 1964 made by the Borough of South Plainfield on personal property of Mead Johnson stored in a warehouse in that borough. The second affirms a tax assessment (not omitted) of $33,309 for 1965...

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