CONTAINER RING v. DIRECTOR, DIVISION OF TAXATION, N.J. Tax, Judgment, Law, casemine.com

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Attorney(S)

Wharton, Stewart Davis, attorneys for appellants ( Robert B. Haines, on the brief). James R. Zazzali, Attorney General, attorney for respondent ( John J. Degnan, former Attorney General
Harry Haushalter, Deputy Attorney General, on the brief).

Judges

PER CURIAM.

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Cites

Citation Codes

Equivalent Citations

citation codes

Attorney(S)

Wharton, Stewart Davis, attorneys for appellants ( Robert B. Haines, on the brief). James R. Zazzali, Attorney General, attorney for respondent ( John J. Degnan, former Attorney General
Harry Haushalter, Deputy Attorney General, on the brief).

Judges

PER CURIAM.

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CONTAINER RING CO., INC., PLYFIBER CONTAINER CORP., AND EASTERN STEEL BARREL CORP., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

PER CURIAM.

The judgment of August 29, 1980, 1 N.J. Tax 203, is affirmed substantially for the reasons set forth in the opinion of Judge Andrew of August 29, 1980. We note that plaintiffs are not engaged in a regular trade or business involving carriage of freight. The movement of their personal property is incidental to their business but it is not in itself their business.

Affirmed.

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CONTAINER RING v. DIRECTOR, DIVISION OF TAXATION

CONTAINER RING CO., INC., PLYFIBER CONTAINER CORP., AND EASTERN STEEL BARREL CORP., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

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