Legal Opinion
C.J. Kowasaki, Inc. v. State
New Jersey Tax Court
Decided March 25, 1993PublishedCited by 8 opinions
1Opinion of the Court
RIMM, J.T.C.
In this state tax matter, plaintiffs attack a judgment of the Tax Court entered on December 7, 1987, claiming that the filing of certificates of debt (CODs) give them a new right to have the underlying tax liability reviewed.
A number of issues relating to various taxes were brought before the court by the complaint, but all the disputes between the parties have been resolved except the claim of plaintiff, C.J. Kowasaki, Inc., hereafter the “corporation,” relating to a portion of the December 1987 judgment.1 The latter issue is now before the court on a stipulation of facts and the…
2Cases cited23 opinions
- Hackensack Water Co. v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- Clairol, Inc. v. KingsleySupreme Court of New Jersey · 1970
- Prospect Hill Apts. v. FlemingtonNew Jersey Tax Court · 1979
- Prospect Hill Apts. v. Borough of FlemingtonNew Jersey Superior Court Appellate Division · 1979
18 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Monica Fuel, Inc. v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995
- Millwork Installation, Inc. v. State of New Jersey Department of TreasuryNew Jersey Tax Court · 2010
- Monica Fuel, Inc. v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995
- Christopher Gill v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2025
- Monica Fuel, Inc. v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995
3 more not listed; retrieve them via the Exa API.