Legal Opinion
Central Railroad v. Director, Division of Tax Appeals of Department of Treasury
Supreme Court of New Jersey
Decided October 1, 1951PublishedCited by 14 opinions
1Opinion of the Court
The opinion of the court was delivered by
Olipi-iant, J.
This is a railroad tax case which involves essentially the construction of R. 8. 54:29iL-2.
The appeals, which were taken to the Superior Court, Appellate Division, and certified here on our own motion, are from judgments of the Division of Tax Appeals, Department of the Treasury, which affirmed the franchise tax assessments against the Central Railroad of New Jersey made by the Director of the Division of Taxation for the tax years 1948, 1949. and 1950. The assessments were made pursuant to the provisions of the Railroad Tax Law of 1948,…
2Cases cited3 opinions
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
- Snegon v. Consolidated, C., Ins. Co.New Jersey Court of Chancery · 1934
- Delaware, Lackawanna & Western Railroad v. Division of Tax AppealsSupreme Court of the United States · 1950
3Cited by14 opinions
- Missouri-Kansas-Texas Railroad v. City of DallasTexas Supreme Court · 1981
- State v. BanderSupreme Court of New Jersey · 1970
- State v. LinkSupreme Court of New Jersey · 1954
- Eskridge v. Div. of Alcoholic Beverage ControlNew Jersey Superior Court Appellate Division · 1954
- Markey v. City of BayonneNew Jersey Superior Court Appellate Division · 1952
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