Atlantic City Transportation Co., Appellant v. Director, Division of Taxation, Respondent

Summary

The Supreme Court of New Jersey affirmed the Division of Tax Appeals' judgments, holding that the division complied with statutory requirements for written findings, the Director acted within authority in auditing tax returns, the prior 1947 decision was not res adjudicata, Atlantic Avenue is a public street subject to franchise and gross receipts taxes, and the gross receipts tax assessments were proper.