Legal Opinion
Del Val Pennysaver, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 5, 1981PublishedCited by 5 opinions
1Opinion of the Court
ANDREW, J. T. C.
This is an appeal from a determination of the Director of the Division of Taxation that plaintiffs Del Val Pennysaver, Inc. (“Del Val”) and Custom Printing, Inc. (“Custom Printing”) are liable for sales taxes imposed on printing expenses incurred by Del Val during the period from July 1,1974 to June 30,1976. A total of $15,819.65 in taxes, interest and penalties has been paid, and Del Val seeks a refund of that amount.1
Del Val’s sole business is the publication of the Del Val Pennysaver (“Pennysaver”), a printed booklet published weekly that is distributed free to the public.…
2Cases cited10 opinions
- Illinois State Board of Elections v. Socialist Workers PartySupreme Court of the United States · 1979
- Donadio v. CunninghamSupreme Court of New Jersey · 1971
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- Township of Teaneck v. Lutheran Bible InstituteSupreme Court of New Jersey · 1955
- Sears, Roebuck & Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
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3Cited by5 opinions
- DEL VAL PENNYSAVER v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1983
- Telepages, Inc. v. BaldwinNew Jersey Tax Court · 1987
- Dow Jones & Co. v. Director, Division of TaxationNew Jersey Tax Court · 1983
- Futurevision Cable Enterprises, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Today Newspapers, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984