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TOYOTA MOTOR CRED. v. DIV. OF TAX.

Docket No. A-5189-14T3.

30 N.J. Tax 321 (2017)

TOYOTA MOTOR CREDIT CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey Appellate Division.

Decided October 23, 2017.

Attorney(s) appearing for the Case

Michael J. Duffy , Deputy Attorney General, argued the cause for appellant ( Christopher S. Porrino , Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel; Mr. Duffy, on the brief).

Kyle O. Sollie argued the cause for respondent (Reed Smith, LLP, attorneys; Mr. Sollie, of counsel and on the brief; Kenneth R. Levine , on the brief).

Before Judges Haas, Rothstadt and Gooden Brown.

PER CURIAM

The June 5, 2015 judgment is affirmed substantially for the reasons expressed in Judge Patrick DeAlmeida's August 1, 2014 opinion reported at 28 N.J.Tax 96 ...

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