Legal Opinion
Kasot, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided April 23, 2009PublishedCited by 3 opinions
1Opinion of the Court
MENYUK, J.T.C.
This matter comes before the court on cross-motions for summary judgment. The complaint contests assessments of tax made pursuant to the Cigarette Tax Act, N.J.S.A. 54:40A-1 to -45 (the “Act”), and cigarette “floor tax.” See L. 2004, c. 67, § 2a; L. 2003, c. 115, § 2a; L. 2002, c. 33, § 2a. For the following reasons, the motion of the defendant Director, Division of Taxation (“Director”) is granted and the motion of plaintiff Kasot, Inc. (“Kasot”) is denied.
Kasot operates a nursing home known as the Atlantic Highlands Nursing Home in Atlantic Highlands, New Jersey. During the…
2Cases cited8 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Coast Cigarettes Sales, Inc. v. Mayor of Long BranchNew Jersey Superior Court Appellate Division · 1972
- CIC Corp. v. East Brunswick Tp.New Jersey Superior Court Appellate Division · 1993
- Dahyabhai S. v. DirectorNew Jersey Tax Court · 1993
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United Parcel Service General Services Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2013
- De Rosa v. Director, Division of TaxationNew Jersey Tax Court · 2015
- Sogness v. Director, Division of TaxationNew Jersey Tax Court · 2010