EXXON CORP. v. HUNT


190 N.J. Super. 131 (1983)

462 A.2d 193

EXXON CORPORATION, ET AL., PLAINTIFFS-APPELLANTS, v. ROBERT HUNT, ADMINISTRATOR OF N.J. SPILL COMPENSATION FUND, ET AL., DEFENDANTS-RESPONDENTS. and EXXON CORPORATION, ET AL., PLAINTIFFS-APPELLANTS, v. ROBERT HUNT, ADMINISTRATOR OF N.J. SPILL COMPENSATION FUND, ET AL., DEFENDANTS-RESPONDENTS. EXXON CORPORATION, ET AL., APPELLANTS, v. KENNETH R. BIEDERMAN, TREASURER OF THE STATE OF N.J., AND THE N.J. DEPARTMENT OF THE TREASURY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided June 22, 1983.


Attorney(s) appearing for the Case

John J. Carlin, Jr., argued the cause for appellants, (Farrell, Curtis, Carlin & Davidson, attorneys; John J. Carlin and Lisa J. Pollack on the brief).

Mary C. Jacobson, Deputy Attorney General, argued the cause for respondents (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Michael R. Cole, Assistant Attorney General, of counsel and Mary C. Jacobson on the brief).

Before Judges MATTHEWS, ANTELL and FRANCIS.


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

These are consolidated appeals challenging (1) a declaratory judgment of the Tax Court determining the extent to which the taxing provisions of the New Jersey Spill Fund and Compensation Act, N.J.S.A. 58:10-23.11h are preempted by section 114(c)1 of the Federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (Superfund), 42 U.S.C.A...

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