Container Ring Co. v. Director, Division of Taxation
Container Ring Co. v. Director, Division of Taxation
4 N.J. Tax 527
Container Ring Co. v. Director, Division of Taxation
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.