Legal Opinion
Peoples Express Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided April 28, 1989PublishedCited by 12 opinions
1Opinion of the Court
ANDREW, J.T.C.
This is a state tax case in which plaintiff, Peoples Express Company, Inc., challenges the denial of five tax refund claims by defendant, Director, Division of Taxation (Director), for taxes assessed under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. and the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 et seq., for the tax years of 1978 through 1982 inclusive. Defendant maintains that plaintiffs tax refund claims should be dismissed because they were not timely filed within the 30-day period to protest the Director’s estimated tax assessment,…
2Cases cited10 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Body-Rite Repair Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1982
- FMC Stores Co. v. Boro. of Morris PlainsNew Jersey Superior Court Appellate Division · 1984
- Mayfair Holding Corp. v. Township of North BergenNew Jersey Tax Court · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Waksal v. DirectorSupreme Court of New Jersey · 2013
- Toys "R" Us, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 1997
- Gifford v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Sutton Warehousing v. DirectorNew Jersey Superior Court Appellate Division · 1996
7 more not listed; retrieve them via the Exa API.