Legal Opinion
Container Ring Co. v. Director
New Jersey Tax Court
Decided August 29, 1980PublishedCited by 29 opinions
1Opinion of the Court
ANDREW, J. T. C.
Plaintiffs appeal from separate determinations of defendant denying their claims for refund with regard to plaintiffs’ liability under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiffs claim exemption from sales and use tax and seek review of the Director’s decision in this court.
*206The parties have submitted this matter on a stipulation of facts supplemented with written briefs. The undisputed facts are as follows:
Plaintiff Container Ring Co., Inc., manufactures and sells steel barrel rings. Plaintiff Plyfiber Container Corp. manufactures and sells fiber…
2Cases cited11 opinions
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- State v. Jersey Central Power & Light Co.Supreme Court of New Jersey · 1976
- Howard Savings Institution v. KielbSupreme Court of New Jersey · 1962
- Board of National Missions of Presbyterian Church in the United States v. NeeldSupreme Court of New Jersey · 1952
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Container Ring Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1981
- City of New Brunswick v. Rutgers Community Health Plan, Inc.New Jersey Tax Court · 1985
- Grace & Peace Fellowship Church, Inc. v. Cranford TownshipNew Jersey Tax Court · 1982
- Middlesex Water Co. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
24 more not listed; retrieve them via the Exa API.