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R.H. DONNELLEY CORP. v. DIR., TAX. DIV.

12 N.J. Tax 255 (1991)

THE REUBEN H. DONNELLEY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided July 5, 1991.

Attorney(s) appearing for the Case

Jerome R. Hellerstein, admitted pro hac vice, argued the cause for appellant (Stryker, Tams & Dill, attorneys; Paul Butler, of counsel; Charles M. Costenbader and Jerome R. Hellerstein, on the brief).

Margaret A. Holland, Deputy Attorney General, argued the cause for respondent (Robert J. Del Tufo, Attorney General; Michael R. Clancy, Assistant Attorney General, of counsel; Margaret A. Holland, on the brief).

Before Judges J.H. COLEMAN, DREIER and LANDAU.

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

Plaintiff, The Ruben H. Donnelley Corp., appeals from a summary judgment entered in the Tax Court determining that the value of property owned by Donnelley, subject to (federal) "safe-harbor lease" deductions, was to be excluded from Donnelley's personal property included in the corporation business tax valuation formula under N.J.S.A. 54:10A-6. There is no...

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