Fischer v. State Tax Commission

Mikoll, J. (concurring in part and dissenting in part). The record discloses that during the tax period in question, petitioner’s employer was doing business in New Jersey and had eight building projects under way there. As a licensed structural engineer assigned to these projects, petitioner of necessity had to be physically present not only for on-site work, but readily available for the myriad consultations attendant on such work. Petitioner’s supporting documentation indicates that one project alone lasted IV2 years with at least three change orders requiring redesign by petitioner. This…