Legal Opinion
Burger King Corp. v. Director
New Jersey Tax Court
Decided June 26, 1987PublishedCited by 3 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state tax matter1 plaintiff, Burger King Corporation, challenges its liability for sales tax pursuant to the Sales and *252Use Tax Act, N.J.S.A. 54:32B-1 et seq. Defendant, Director of the Division of Taxation, imposed a sales tax assessment of $37,723 plus interest for the period of January 1, 1980 to September 30, 1983. Plaintiff does not challenge $22,118 of this assessment but disputes defendant’s determination with respect to the balance of $15,605. Plaintiff now moves, and defendant crossmoves, for summary judgment.
A subsidiary of The Pillsbury Company, plaintiff has…
2Cases cited17 opinions
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Salorio v. GlaserSupreme Court of New Jersey · 1980
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Fraser v. Robin Dee Day CampSupreme Court of New Jersey · 1965
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3Cited by3 opinions
- Liptak v. Rite Aid, Inc.New Jersey Superior Court Appellate Division · 1996
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Burger King Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1988