Body-Rite Repair Co. v. Director, Division of Taxation

89 N.J. 540 (1982)

446 A.2d 515

BODY-RITE REPAIR COMPANY, INC., RESPONDENT,

v.

DIRECTOR, DIVISION OF TAXATION, APPELLANT. PETER PICARDI, T/A M & P SALES CO., RESPONDENT,

v.

DIRECTOR, DIVISION OF TAXATION, APPELLANT.

The Supreme Court of New Jersey.

Argued March 8, 1982.

Decided May 27, 1982.

Martin L. Wheelwright, Deputy Attorney General, argued the cause for appellant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Erminie L. Conley, former Assistant Attorney General, of counsel).

Ellen S. Delo argued the cause for respondent Peter Picardi, etc. (Chasan, Leyner, Holland & Tarrant,…