Home/New Jersey Superior Court App Division/Container Ring Co. v. Director, Division of Taxation

Container Ring Co. v. Director, Division of Taxation

4 N.J. Tax 527
CourtNew Jersey Superior Court Appellate Division
DecidedApril 14, 1981
StatusPublished
Cited by22 cases

This text of 4 N.J. Tax 527 (Container Ring Co. v. Director, Division of Taxation) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Container Ring Co. v. Director, Division of Taxation, 4 N.J. Tax 527 (N.J. Ct. App. 1981).

Opinion

PER 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.

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Bluebook (online)
4 N.J. Tax 527, Counsel Stack Legal Research, https://law.counselstack.com/opinion/container-ring-co-v-director-division-of-taxation-njsuperctappdiv-1981.