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