Legal Opinion
Falcone v. Taxation Div. Director
New Jersey Tax Court
Decided October 31, 1991PublishedCited by 3 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Daniel N. Falcone, trading as Hilltop Sales & Service, (Falcone) contests a certificate of debt entered as a judgment on September 6, 1989 in connection with a deficiency tax assessment in the amount of $140,452.98 including penalty and interest imposed by the Director, Division of Taxation (Director) pursuant to the New Jersey Sales and Use Tax Act (the act), N.J.S.A. 54:32B-1 et seq., on sales made by Falcone, a Pennsylvania garden equipment and recreational vehicle dealer, to New Jersey residents and delivered to New Jersey in a Falcone truck. The sales occurred between…
2Cases cited31 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
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3Cited by3 opinions
- Steelcase, Inc. v. DirectorNew Jersey Tax Court · 1993
- C.J. Kowasaki, Inc. v. StateNew Jersey Tax Court · 1993
- Chester A. Asher, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006