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FEDDERS FINANCIAL CORP. v. DIRECTOR, DIVISION OF TAX.

6 N.J. Tax 444 (1982)

FEDDERS FINANCIAL CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 6, 1982.

Attorney(s) appearing for the Case

Peter C. Aslanides argued the cause for appellant (McCarter & English, attorneys; Peter C. Aslanides, of counsel; William T. Reilly and Michael A. Guariglia, on the brief).

Harry Haushalter, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Harry Haushalter, on the brief).

Before Judges FRITZ, JOELSON and PETRELLA.

PER CURIAM.

All of the findings of fact appearing in the written opinion of the judge of the tax court, 3 N.J.Tax 576 (Tax Ct. 1981), including those which were derived by inference from the stipulation of facts and documentary exhibits as well as those here challenged on appeal as matters of law and thus said to be beyond the determination of the trial judge as a matter of fact, might...

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