Citation Codes Equivalent Citations citation codes Attorney(S) Peter R. Bray argued the cause for appellant ( Cole, Geaney, Yamner Byrne, attorneys Peter R. Bray 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). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. STINNES INTEROIL, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PER CURIAM. The judgment of the Tax Court is affirmed essentially for the reasons set forth by Judge Kahn in his opinion reported at 7 N.J. Tax 473 (Tax Ct. 1985).