Citation Codes Equivalent Citations citation codes Attorney(S) Irwin I. Kimmelman, Attorney General of New Jersey, attorney for appellant ( James J. Ciancia, Assistant Attorney General, of counsel Harley A. Williams, Deputy Attorney General, on the brief). McCarter English, attorneys for respondent ( Peter C. Aslanides, of counsel William T. Reilly Michael A. Guariglia, on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. XCEL CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. PER CURIAM. The judgment of the Tax Court is affirmed for the reasons stated in the reported opinion of Judge Conley at 4 N.J. Tax 85 (1982).