corporations as paragraph (m) of N.J.S.A. 54:10A-4. The definition essentially was identical to that contained in N.J.S.A. 54:10B-2. The Financial Business Tax Law was repealed by L. 1995, c. 295, § 1. 4 Plaintiff relied on the testimony on cross-examination of a representative of the Division of Taxation as supporting plaintiff's position that both statutory criteria were satisfied To the extent the witness's testimony was at variance with the analysis in this opinion, I reject the testimony as reflecting an erroneous interpretation of the statutory and regulatory requirements for qualification as a financial business corporation. In any event, the testimony does not bind the Director. See Petition of Adamar of New Jersey, Inc., 222 N.J.Super. 464, 475, 537 A.2d 704 (App.Div.1988) (<HOLDING>) See also Hutchinson v. Atlantic City Medical
holding that the court must consider the extent of control exercised by the defendant over the third partys means of infringement holding that contract providing commission was to be paid within 72 hours of closing did not condition the payment of commission on the closing holding that to the extent the staff of the casino control commission erred in approving payment on outstanding counter checks at branch offices the commission properly exercised its authority to reopen and vacate the approvals holding the state must prove that at the time of the homicide the defendant was engaged in the commission of the felony holding that the authority to determine the appropriate penalty is with the supervisor of liquor control and not the administrative hearing commission or the reviewing court