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ATLANTIC CITY ELEC. CO. v. TAXATION DIV. DIRECTOR

7 N.J. Tax 554 (1985)

ATLANTIC CITY ELECTRIC CO., PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

August 20, 1985.

Attorney(s) appearing for the Case

Howard T. Rosen for plaintiff (Rosen, Weiss, Slattery & Burstein, attorneys, and Lloyd, Megargee, Steedle, Youngblood & Franklin, attorneys).

Herbert K. Glickman for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

In this action, Atlantic City Electric Co. contests a sales and use tax deficiency assessment levied by the Director pursuant to N.J.S.A. 54:32B-1 et seq. The issue before the court is whether taxpayer's leases of railroad tank cars to transport oil to its electrical generating plant are exempt from sales tax under N.J.S.A. 54:32B-8(m)(2).1 All other issues in this action having been disposed of by...

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