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American Home Products Corp. v. Director

New Jersey Superior Court, Appellate Division


Decided: August 31, 1992.

AMERICAN HOME PRODUCTS CORPORATION, PLAINTIFF-RESPONDENT.
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

On appeal from Tax Court of New Jersey.

Before Judges Pressler, Shebell and D'Annunzio.

Per Curiam

Per Curiam

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

Affirmed.

Disposition

Affirmed.


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