Legal Opinion
Armstrong v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided April 9, 1984PublishedCited by 5 opinions
1Per curiam
On this appeal plaintiff contends that his sales of gold coins and gold and silver bullion are exempt from taxation under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff advances the same contentions that were rejected in the Tax Court.
We find no merit to plaintiff’s contentions and affirm the judgment below, 5 N.J.Tax 117, substantially for the reasons given by Judge Lasser in the Tax Court.
2Cases cited1 opinion
- Armstrong v. Taxation Division DirectorNew Jersey Tax Court · 1983
3Cited by5 opinions
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Newman v. DirectorNew Jersey Tax Court · 1994
- Tischler v. Director, Division of TaxationNew Jersey Tax Court · 1998
- New Jersey Dental Service Plan, Inc. v. BaldwinNew Jersey Tax Court · 1985