NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court."
Although it is posted on the internet, this opinion is binding only on the
parties in the case and its use in other cases is limited. R. 1:36-3.
SUPERIOR COURT OF NEW JERSEY
APPELLATE DIVISION
DOCKET NO. A-5189-14T3
TOYOTA MOTOR CREDIT
CORPORATION,
Plaintiff-Respondent,
v.
DIRECTOR, DIVISION OF
TAXATION,
Defendant-Appellant.
______________________________
Argued October 12, 2017 – Decided October 23, 2017
Before Judges Haas, Rothstadt and Gooden
Brown.
On appeal from the Tax Court of New Jersey,
Docket No. 2021-2010, whose opinion is
reported at 28 N.J. Tax 96 (Tax Ct. 2014).
Michael J. Duffy, Deputy Attorney General,
argued the cause for appellant (Christopher
S. Porrino, Attorney General, attorney;
Melissa H. Raksa, Assistant Attorney General,
of counsel; Mr. Duffy, on the brief).
Kyle O. Sollie argued the cause for respondent
(Reed Smith, LLP, attorneys; Mr. Sollie, of
counsel and on the brief; Kenneth R. Levine,
on the brief).
PER CURIAM
The June 5, 2015 judgment is affirmed substantially for the
reasons expressed in Judge Patrick DeAlmeida's August 1, 2014
opinion reported at 28 N.J. Tax 96 (Tax Ct. 2014).
2 A-5189-14T3