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SEAVIEW DEMOLITION & RENTAL CO. v. DIRECTOR, DIV. OF TAX.

6 N.J. Tax 254 (1984)

SEAVIEW DEMOLITION & RENTAL CO., INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 25, 1984.

Attorney(s) appearing for the Case

Lampf, Lipkind, Prupis & Petigrow, attorneys for appellant (David B. Avigdor, on the brief).

Irwin I. Kimmelman, Attorney General of New Jersey, attorney for respondent (James J. Ciancia, Assistant Attorney General, of counsel; Martin L. Wheelwright, Deputy Attorney General, on the brief).

Before Judges BISCHOFF, PETRELLA and BRODY.

PER CURIAM.

The final judgment of dismissal entered in the Tax Court on September 13, 1982 is affirmed essentially for the reasons expressed by John J. Hopkins, J.T.C., in his opinion dated August 19, 1982 and published at 4 N.J.Tax 541

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