Legal Opinion
Media Graphics, Inc. v. Director
New Jersey Tax Court
Decided September 28, 1984PublishedCited by 11 opinions
1Opinion of the Court
CONLEY, J.T.C.
Plaintiff Media Graphics, Inc. seeks a determination that it is not liable under a deficiency assessment imposed by defendant Director, Division of Taxation, pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 el seq. Defendant, by letter dated January 28, 1977, determined that plaintiff was liable for a tax underpayment of $54,042.95, plus interest and penalty, for the period from April 1, 1973 to March 31, 1976. The tax underpayment represents a 5% tax on sales by plaintiff of $1,080,859.1
The facts have been stipulated. During the assessment period, plaintiff…
2Cases cited21 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
16 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United Parcel Service General Services Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2013
- Newman v. DirectorNew Jersey Tax Court · 1994
- Media Graphics, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1986
- Vassilidze v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Dahyabhai S. v. DirectorNew Jersey Tax Court · 1993
6 more not listed; retrieve them via the Exa API.