Clairol, Inc. v. Kingsley

The judgment of the Appellate Division, 109 N. J. Super. 33, is affirmed for the'reasons expressed in its opinion. Since this opinion refers to findings made by the Division of Tax Appeals but does not set forth those findings, they are appended as an addenda 1 to this opinion.

For affirmance — Chief Justice Weintraub and Justices Jacobs, Francis, Proctor, Hail, Schettino and Haneman — -7.

For reversal — Hone.

1

There is no real dispute of the facts. Briefly they are: Clairol, a corporation of the State of Delaware, a wholly owned subsidiary of Bristol-Myers, a corporation of the State of…