R. H. MacY & Co., Inc., Petitioner-Appellant v. Director, Division of Taxation, State of New Jersey…

Summary

The Supreme Court of New Jersey affirmed the Appellate Division’s decision, adopting its treatment of the issue of administrative rule‑making by adjudication. The Court noted that the discrimination issue was not raised and reiterated caution that agencies must exercise their rule‑making powers rather than rely on quasi‑judicial determinations.