Legal Opinion
Container Ring Co. v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided April 14, 1981PublishedCited by 21 opinions
1Per curiam
The judgment of August 29, 1980, 1 N.J.Tax 203, is affirmed substantially for the reasons set forth in the opinion of Judge Andrew of August 29, 1980. We note that plaintiffs are not engaged in a regular trade or business involving carriage of freight. The movement of their personal property is incidental to their business but it is not in itself their business.
Affirmed.
2Cases cited1 opinion
- Container Ring Co. v. DirectorNew Jersey Tax Court · 1980
3Cited by21 opinions
- City of New Brunswick v. Rutgers Community Health Plan, Inc.New Jersey Tax Court · 1985
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
- Millington Quarry, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- L.B.D. Construction, Inc. v. Director, Div. of TaxationNew Jersey Tax Court · 1986
- Richard's Auto City, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1992
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