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SUPERIOR AIR PROD. v. TAX. DIV. DIR.

10 N.J. Tax 238 (1988)

SUPERIOR AIR PRODUCTS INTERNATIONAL, INCORPORATED, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 18, 1988.

Attorney(s) appearing for the Case

Howard S. Denburg argued the cause for appellant (Lowenstein, Sandler, Kohl, Fisher & Boylan, attorneys, Howard S. Denburg and Gregory B. Reilly of counsel, John L. Berger on the brief).

Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for respondent (W. Cary Edwards, Attorney General of New Jersey, attorney, James J. Ciancia, Assistant Attorney General, of counsel, Jeanne E. Gorrissen on the brief).

Before Judges MICHELS, MUIR, Jr. and KEEFE.

PER CURIAM.

The judgment of the Tax Court of New Jersey that affirmed the deficiency assessments levied by defendant Director of Taxation against plaintiff Superior Air Products International, Incorporated pursuant to the New Jersey Corporation Business Tax Act is affirmed substantially for the reasons expressed by Judge Andrew in Superior Air Products Int'l, Inc. v. Director, Div. of Taxation,

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