New Jersey Tax Court January 28, 1983 (Silent Hoist & Crane Co. v. Director, Division of Taxation)

EVERS, J.T.C.

Silent Hoist & Crane Co., Inc. (taxpayer), a New York corporation, appeals from a deficiency assessment imposed by the Director, Division of Taxation (Director) for taxes allegedly due for 1971 through 1974 under the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 et seq.