Fedders Financial Corp. v. Director, Division of Taxation

New Jersey Superior Court App Division

Fedders Financial Corp. v. Director, Division of Taxation

6 N.J. Tax 444

CourtNew Jersey Superior Court Appellate Division

DecidedOctober 6, 1982

StatusPublished

This text of 6 N.J. Tax 444 (Fedders Financial Corp. 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.

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Fedders Financial Corp. v. Director, Division of Taxation, 6 N.J. Tax 444 (N.J. Ct. App. 1982).

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Opinion

PER CURIAM.

All of the findings of fact appearing in the written opinion of the judge of the tax court, 3 N.J.Tax 576 (Tax Ct.1981), including those which were derived by inference from the stipulation of facts and documentary exhibits as well as those here challenged on appeal as matters of law and thus said to be beyond [445]*445the determination of the trial judge as a matter of fact, might reasonably have been reached upon the record in the tax court and we will not disturb them. Mayflower Securities v. Bureau of Securities, 64 N.J. 85, 312 A.2d 497 (1973). The conclusions of law applied to these findings are sound.

We affirm substantially for the reasons set forth by Judge Andrew.

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PER CURIAM.

All of the findings of fact appearing in the written opinion of the judge of the tax court, 3 N.J.Tax 576 (Tax Ct.1981), including those which were derived by inference from the stipulation of facts and documentary exhibits as well as those here challenged on appeal as matters of law and thus said to be beyond [445]*445the determination of the trial judge as a matter of fact, might reasonably have been reached upon the record in the tax court and we will not disturb them. Mayflower Securities v. Bureau of Securities, 64 N.J. 85, 312 A.2d 497 (1973). The conclusions of law applied to these findings are sound.

We affirm substantially for the reasons set forth by Judge Andrew.

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