Legal Opinion
Metpath, Inc. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided May 23, 1984PublishedCited by 32 opinions
1Opinion of the Court
The opinion of the Court was delivered by
SCHREIBER, J.
Plaintiff, Metpath, Inc., commenced this action in the Tax Court against the Director, Division of Taxation, contesting deficiency assessments of $279,188 plus interest of $176,314 imposed under section 54:32B-3 of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, for chemicals purchased by the plaintiff between April 1, 1970 and September 30, 1979. The Director moved for summary judgment and the plaintiff, claiming an exemption under N.J.S.A. 54:32B-8.20, filed a cross-motion for summary judgment. The Tax Court granted only the…
2Cases cited14 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
- Jamouneau v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
9 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Quest Diagnostics, Inc. v. Director of TaxationNew Jersey Superior Court Appellate Division · 2006
- Reck v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
27 more not listed; retrieve them via the Exa API.