Case Name: STINNES INTEROIL, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
Court: New Jersey Superior Court, Appellate Division
Jurisdiction: New Jersey
Decision Date: 1986-05-13
Citations: 8 N.J. Tax 336
Docket Number: 
Parties: STINNES INTEROIL, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Judges: 
Reporter: New Jersey Tax Court Reports
Volume: 8
Pages: 336–337

Head Matter:
STINNES INTEROIL, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Superior Court of New Jersey Appellate Division
Argued April 8, 1986
Decided May 13, 1986.
Before Judges MICHELS, GAULKIN and DEIGHAN.
Peter R. Bray argued the cause for appellant (Cole, Geaney, Yamner & Byrne, attorneys; Peter R. Bray on the brief).
Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for respondent (W. Cary Edwards, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Jeanne E. Gorrissen on the brief).

Opinion:
PER CURIAM.
The judgment of the Tax Court is affirmed essentially for the reasons set forth by Judge Kahn in his opinion reported at 7 N.J.Tax 473 (Tax Ct.1985).