Legal Opinion
Duncan Truck Stop, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided May 4, 1982PublishedCited by 1 opinion
1Opinion of the Court
HOPKINS, J. T. C.
This is an appeal from the determination of the Director, Division of Taxation, that Duncan Truck Stop, Inc. was liable for deficiencies in motor fuel tax for the 14-month period September 1, 1976 to October 31, 1977, in the amount of $210,-746.88, together with penalty of $10,537.34 and interest to August 15, 1979 in the amount of $83,234.19.
Duncan is a licensed retail dealer of fuel as defined by N.J.S.A. 54:39-5. It was the lessee of a fuel service station located at 376 Duncan Avenue, Jersey City, New Jersey. Duncan’s lease provided that Clairco Oil, Inc., its lessor,…
2Cases cited15 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
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3Cited by1 opinion
- Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005