Legal Opinion
Don Dan Construction Co. v. Director
New Jersey Tax Court
Decided April 6, 1995PublishedCited by 4 opinions
1Opinion of the Court
PIZZUTO, J.T.C.
Plaintiff taxpayer contests the denial of a Corporation Business Tax (“CBT”) refund claim as untimely. The parties have stipulated the material facts concerning the question of timeliness, and defendant Director seeks summary judgment sustaining the denial.
On March 28, 1988, taxpayer filed its CBT return for the year ended May 31, 1987 (“1986” return). This return had been due originally on September 15, 1987, and an extension of time to file to March 15, 1988 had been approved by the Division of Taxation (“Division”). The return was accompanied by payment of $30,615,…
2Cases cited12 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- United States v. Swift & Co.Supreme Court of the United States · 1931
- Hills v. United StatesUnited States Court of Claims · 1932
- Union Trust Co. of Rochester v. United StatesCourt of Appeals for the Second Circuit · 1934
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3Cited by4 opinions
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Toys "R" Us, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 1997
- Amplicon, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Trump Plaza Associates v. Director, Division of TaxationNew Jersey Tax Court · 2009