Body-Rite Repair Co. v. Taxation Div. Director

178 N.J. Super. 263 (1981)

428 A.2d 940

BODY-RITE REPAIR COMPANY, INC., APPELLANT,

v.

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

v.

DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Argued January 19, 1981.

Decided March 25, 1981.

Before Judges ALLCORN, PRESSLER and FURMAN.

David J. Goldberg argued the cause for appellant Body-Rite (Warren, Goldberg & Berman, attorneys; Louis B. Youmans on the brief).

Ellen S. Delo argued the cause for appellant Picardi (Chasan, Leyner, Holland & Tarrant, attorneys).

Martin L.…