Citation Codes Equivalent Citations citation codes Attorney(S) Waters, McPherson, Hudzin McNeill, attorneys for the appellant ( Richard P. Venino Joseph G. Ragno on the brief). Irwin I. Kimmelman, Attorney General of New Jersey, attorney for the respondent ( James R. Zazzali, former Attorney General of New Jersey Andrea M. Silkowitz, Deputy Attorney General, of counsel, Martin L. Wheelwright, Deputy Attorney General, on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. NATIONAL PAVING COMPANY, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PER CURIAM. The judgment of the Tax Court, 3 N.J. Tax. 133, herein appealed from is affirmed substantially for the reasons set forth by Judge Andrew in his reported opinion.