Citation Codes Equivalent Citations citation codes Attorney(S) Adrian M. Foley, Jr. argued the cause for plaintiff-appellant ( Connell, Foley Geiser, attorneys Adrian M. Foley, Jr., of counsel Thomas S. Cosma, on the briefs). Harley A. Williams, Deputy Attorney General, argued the cause for defendant-respondent ( Irwin I. Kimmelman, Attorney General of New Jersey, attorney James J. Ciancia, Assistant Attorney General, of counsel Harley A. Williams, on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. METPATH, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PER CURIAM. The judgment under review is affirmed substantially for the reasons expressed by Judge Lasser in his opinion for the Tax Court of April 8, 1982, reported at 4 N.J. Tax 277 (Tax Ct. 1982).