Legal Opinion
SMZ CORP. v. Taxation Div. Director
New Jersey Superior Court Appellate Division
Decided January 11, 1984PublishedCited by 10 opinions
1Opinion of the Court
193 N.J. Super. 305 (1984)
473 A.2d 982
S.M.Z. CORPORATION, PLAINTIFF-APPELLANT,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Superior Court of New Jersey, Appellate Division.
Argued November 7, 1983.
Decided January 11, 1984.
Before Judges ARD, MORTON I. GREENBERG and TRAUTWEIN.
Steven R. Irwin argued the cause for appellant (Mandelbaum & Mandelbaum, attorneys; Steven R. Irwin, on brief).
Harley A. Williams, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Harley A. Williams…
2Cases cited5 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Campbell v. Department of Civil ServiceSupreme Court of New Jersey · 1963
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
- Hoeganaes Corp. v. Dir. of Div. of TaxNew Jersey Superior Court Appellate Division · 1976
- S.M.Z. Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
3Cited by10 opinions
- Hess Realty Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1988
- Brunswick Corp. v. Director, Div. of TaxationNew Jersey Tax Court · 1991
- Unisys Corp. v. COM., BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2002
- New Jersey Natural Gas Co. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Shelter Development Corp. v. Taxation Div. DirectorNew Jersey Tax Court · 1984
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