Case Name: COSMAIR, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT
Court: New Jersey Superior Court, Appellate Division
Jurisdiction: New Jersey
Decision Date: 1986-12-19
Citations: 9 N.J. Tax 89
Docket Number: 
Parties: COSMAIR, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Judges: 
Reporter: New Jersey Tax Court Reports
Volume: 9
Pages: 89–90

Head Matter:
COSMAIR, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Superior Court of New Jersey Appellate Division
Submitted November 24, 1986
Decided December 19, 1986.
Before Judges J.H. COLEMAN, R.S. COHEN and GRUCCIO.
Williamson & Rehill and Gibney, Anthony & Flaherty, attorneys for appellant (Michael F. Rehill and Frederick W. Anthony on the brief).
W. Cary Edwards, Attorney General of New Jersey, attorney for respondent (Michael R. Clancy of counsel; Herbert K. Glickman on the brief).

Opinion:
PER CURIAM.
Plaintiff Cosmair, Inc. sought the Tax Court to order a refund of tax which plaintiff paid for the use of sample products which plaintiff manufactured and shipped to out-of-state customers by common carrier. The facts were stipulated. The Tax Court upheld the imposition of the tax, and plaintiff appealed.
We affirm the judgment of the Tax Court essentially for the reasons stated by Judge Hopkins in his opinion, which may be found at 8 N.J.Tax 9 (Tax Ct.1985).