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GLASER v. DOWNES

126 N.J. Super. 10 (1973)

312 A.2d 654

SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, PLAINTIFF-RESPONDENT, v. PATRICK DOWNES, JR., d/b/a ROUTE 3 ESSO, DEFENDANT-APPELLANT. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, PLAINTIFF-RESPONDENT, v. SHELL OIL COMPANY, INTERVENOR-APPELLANT. SHELL OIL COMPANY, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PATRICK DOWNES, JR., d/b/a ROUTE 3 ESSO, INTERVENOR-APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. MOBIL OIL CORPORATION, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. EXXON CORPORATION, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided November 27, 1973.

Attorney(s) appearing for the Case

Mr. Howard Stern argued the cause for appellant Patrick Downes, Jr. (Messrs. Shavick, Stern, Schotz, Steiger and Croland, attorneys).

Mr. Michael D. Loprete argued the cause for appellant Shell Oil Company (Messrs. Mattson, Madden, Polito and Loprete, attorneys; Mr. Loprete on the brief; Mr. Andrew S. Polito of counsel).

Mr. Augustus Nasmith argued the cause for appellant Mobil Oil Corporation (Messrs. Carpenter, Bennett and Morrissey, attorneys; Ms. Heather Mullett and Mr. Michael S. Waters on the brief).

Mr. William L. Dill, Jr. argued the cause for appellant Exxon Corporation (Messrs. Stryker, Tams and Dill, attorneys; Mr. Richard R. Spencer, Jr. on the brief).

Mr. Donald B. Kipp argued the cause for intervenor The Sperry and Hutchinson Company (Messrs. Pitney, Hardin and Kipp, attorneys).

Mr. Harry Z. Haushalter, Deputy Attorney General, argued the cause for respondent (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, and Ms. Virginia L. Annich, Deputy Assistant Attorney General, of counsel).

Before Judges GOLDMANN, MATTHEWS and LORA.

GOLDMANN, J.A.D.

Patrick Downes, Jr., d/b/a Route 3 Esso. appeals from a Chancery Division order permanently enjoining him from issuing trading stamps in conjunction with the sale of motor fuel in amounts exceeding one trading stamp for each $.10 of motor fuel purchased. Shell Oil Company, Mobil Oil Corporation and Exxon Corporation seek review of the action taken by Sidney Glaser, Director of the Division of Taxation, Department of the Treasury, on October 2, 1972...

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