Legal Opinion
BIS LP, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided October 25, 2012PublishedCited by 2 opinions
1Opinion of the Court
BIANCO, J.T.C.
This matter comes before the Tax Court de novo upon remand by the Appellate Division, for the limited purpose of determining whether plaintiff, BIS, LP, Inc. (“BIS”) is entitled to receive the $1,480,524 tax refund plus interest for fiscal year 2003,1 previously ordered by this court. While the refund was affirmed, the Appellate Division found that the present issue was improperly raised by defendant, Director, Division of Taxation (“Director”) for the first time on appeal, and remanded it here to make a sufficient record and for determination in the first instance.2 To that…
2Cases cited6 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- Ruvolo v. American Casualty Co.Supreme Court of New Jersey · 1963
- Seltzer v. IsaacsonNew Jersey Superior Court Appellate Division · 1977
- BIS LP, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 2011
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3Cited by2 opinions
- BIS LP, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2014
- Village Super Market of PA, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2013