R. H. Macy & Co. v. Director, Division of Taxation
Cases that cite this one
47 later published cases cite this decision. The 25 that cite it most often are listed here.
- Metromedia, Inc. v. Director, Division of Taxation (N.J. 1984)
- Smb Assocs. v. Dept. of Environ. Prot. (N.J. Super. Ct. App. Div. 1993)
- Doe v. Poritz (N.J. 1995)
- SMB Associates v. New Jersey Department of Environmental Protection (N.J. Super. Ct. App. Div. 1993)
- Chemical Realty Corp. v. Taxation Division Director (New Jersey Tax Court 1983)
- Brunswick Corp. v. Director, Div. of Taxation (N.J. 1994)
- Vavoulakis v. New Jersey Division of Taxation (New Jersey Tax Court 1992)
- Reuben H. Donnelley Corp. v. New Jersey Department of Treasury (New Jersey Tax Court 1990)
- Baldwin v. Director, Division of Taxation (New Jersey Tax Court 1988)
- State, Dept. of Envir. Protection v. Stavola (N.J. 1986)
- Fedders Financial Corp. v. Director, Division of Taxation (N.J. 1984)
- Cities Service Co. v. Director, Division of Taxation (New Jersey Tax Court 1983)
- International Flavors & Fragrances, Inc. v. Taxation Division Director (New Jersey Tax Court 1983)
- Vasquez v. Horn (N.J. Super. Ct. App. Div. 1981)
- Digirolamo v. City of Newark (New Jersey Tax Court 1981)
- United Jersey Mortgage Co. v. Taxation Division Director (New Jersey Tax Court 1981)
- Metromedia, Inc. v. Taxation Division Director (New Jersey Tax Court 1981)
- Fedders Financial Corp. v. Taxation Division Director (New Jersey Tax Court 1981)
- IN THE MATTER OF CHANGES IN THE STATE CLASSIFICATION PLAN, COMMUNICATIONS OPERATOR, DEPARTMENT OF CORRECTIONS (NEW JERSEY CIVIL SERVICE COMMISSION) (N.J. Super. Ct. App. Div. 2019)
- Santaniello v. DEPT. OF HEALTH (N.J. Super. Ct. App. Div. 2010)
- Bd. of Educ. Lenape Reg'nl Sc. Dist. v. State, Dept. of Educ. (N.J. Super. Ct. App. Div. 2008)
- Brunswick Corp. v. Director, Div. of Taxation (New Jersey Tax Court 1991)
- 613 CORP. v. State, Div. of State Lottery (N.J. Super. Ct. App. Div. 1986)
- Bristol-Myers Co. v. Taxation Division Director (New Jersey Tax Court 1986)
- Keyes Martin & Co. v. Director, Div. of Purchase (N.J. 1985)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
The judgment is affirmed for the reasons expressed by Judge Conford in his opinion for the Appellate Division. See 77 N. J. Super. 155 (1962). That opinion declined to pass on the issue of discrimination because it had *4 not been raised before tbe Division of Tax Appeals; we note that the issue was similarly not included in the points set forth in the brief filed by the appellant in this court. Although we have subscribed to the Appellate Division’s treatment of the final issue captioned “Administrative Rule-Making by Adjudication” (77 N. J. Super., at p. 179), we take this occasion to repeat Justice Burling’s caution to administrative agencies in Butler Oak Tavern v. Division of Alcoholic Beverage Control, 20 N. J. 373, 383 (1956), that they should always be alert to their rule-making powers and not permit them to remain idle when their fair and timely exercise may suffice to avoid the suggested burdens of individual quasi- judicial determinations.
For affirmance—Chief Justice Weiíxtraub, and Justices Jacobs, Eranois, Proctor, Hall, Schettino and Haxte-man—7.
For reversal—Hone.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.