Somerset Apartments, Inc. v. Director, Division of Taxation
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- New York - In re Brown's Will
- New Jersey - Newark Bldg. Associates v. Director, Division of Taxation
- New Jersey - Ackerman v. Citron
- New Jersey - Roadway Exp., Inc. v. Director, Division of Taxation
- Federal Cases - Werner Machine Company v. Director of Division of Taxation, Department of the Treasury, State of New Jersey