Legal Opinion
Yilmaz, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided April 1, 2005PublishedCited by 14 opinions
1Opinion of the Court
MENYUK, J.T.C.
Plaintiff Yilmaz, Inc. contests a final determination of the defendant Director, Division of Taxation (the “Director”), which found *211that plaintiff owed deficiencies of sales tax, N.J.S.A 54:32B-1 to - 29, corporation business tax, N.J.S.A 54:10A-1 to -41, and gross income tax (withholding), N.J.S.A. 54A:7-1 to -7. The principal issue is the validity of the “markup” analysis performed by the Director’s auditor in reconstructing plaintiffs income and receipts. The challenged assessments for the indicated audit periods, as stipulated to by the parties, are as follows:
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2Cases cited27 opinions
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Ocean Pines, Ltd. v. Borough of Point PleasantSupreme Court of New Jersey · 1988
- State v. WilsonSupreme Court of New Jersey · 1994
- Atlantic City Transportation Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1953
22 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2007
- Campo Jersey, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2007
- United Parcel Service General Services Co. v. Director, Division of TaxationNew Jersey Tax Court · 2009
- YESTERDAYS OF LAKE CHARLES, INC. v. CALCASIEU PARISH SALES AND USE TAX DEPARTMENT; Cowboy’s Nightlife, Inc. v. Calcasieu Parish Sales and Use Tax DepartmentSupreme Court of Louisiana · 2016
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007
9 more not listed; retrieve them via the Exa API.