Coppa v. Taxation Division Director

ANDREW, J.T.C.

The focus of this dispute between plaintiffs, John and Mario Coppa, and defendant, Director, Division of Taxation (Director), is on the question of whether the purchase and use of a powerboat, “Brothers Two,” in the name of a Delaware corporation, Brothers Two, Inc., is subject to a use tax under New Jersey’s Sales and Use Tax Act, N.J.S.A. 54:32B-6. In order to resolve this main question, however, the underlying issue which initially confronts this court and must be decided is whether, as plaintiffs assert, the court should give legal recognition to Brothers Two, Inc., the…