Decided: August 31, 1992.
AMERICAN HOME PRODUCTS CORPORATION, PLAINTIFF-RESPONDENT.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.
On appeal from Tax Court of New Jersey.
Before Judges Pressler, Shebell and D'Annunzio.
The State appeals from an adverse determination by the New Jersey Tax Court. American Home Products Corp. v. Director, Div. of Taxation, 11 N.J. Tax 287 (Tax Court 1990). We now affirm substantially for the reasons expressed by Judge Crabtree in that opinion. See also Allied-Signal, Inc. v. Director, Div. of Taxation, 504 U.S. , 119 L. Ed. 2d 533, 112 S. Ct. 2251 (1992).*fn1