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HOSPITAL PORTRAIT SERVICE CO. v. DEPT. OF TREASURY

7 N.J. Tax 431 (1984)

HOSPITAL PORTRAIT SERVICE COMPANY, PLAINTIFF-APPELLANT, v. DEPARTMENT OF TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 21, 1984.

Attorney(s) appearing for the Case

G. Stephen Ingram argued the cause for appellant (Ingram & Kelley, attorneys; G. Stephen Ingram on the brief).

Martin L. Wheelwright, 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 and Martin L. Wheelwright on the brief).

Before Judges ANTELL, J.H. COLEMAN and SIMPSON.

PER CURIAM.

The determination under review is affirmed substantially for the reasons given by Judge Andrew in his opinion of December 19, 1983, for the Tax Court, 6 N.J.Tax 305 ...

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