Legal Opinion
New Jersey Hotel Holdings, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided February 21, 1996PublishedCited by 3 opinions
1Opinion of the Court
SMALL, J.T.C.
In this ease the court holds that a person who acquires assets by way of a deed in lieu of foreclosure and a bill of sale, and who fails to give notice to the Director of the Division of Taxation under N.J.S.A. 54:32B-22(c), is liable for the sales and use tax liability of the person from whom the assets are acquired.
Plaintiff, New Jersey Hotel Holdings, Inc., challenges assessments by defendant, Director, Division of Taxation, for Sales and Use Tax, N.J.S.A. 54:32B-1 to -29, in the total amount of $56,-*430787.97.1 The matter has been submitted to the court on stipulated facts.…
2Cases cited16 opinions
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Richard's Auto City, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1995
- Autotote Ltd. v. New Jersey Sports & Exposition AuthoritySupreme Court of New Jersey · 1981
- Household Finance Corp. v. Director of the Division of TaxationSupreme Court of New Jersey · 1962
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- LKS Pizza, Inc. v. Commonwealth Ex Rel. RudolphCourt of Appeals of Kentucky · 2005
- Chemical New Jersey Holdings, Inc. v. Director, New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2004
- Gabgeo, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006