XCEL CORPORATION v. DIRECTOR, DIVISION OF TAXATION

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).