Legal Opinion
Heico Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided April 24, 2002PublishedCited by 3 opinions
1Opinion of the Court
BIANCO, J.T.C.
This is the court’s determination with respect to plaintiffs motion for reconsideration of the court’s order of September 28, 2001, dismissing the complaint for lack of jurisdiction due to plaintiffs failure to timely file the complaint.
Plaintiff Heico Corporation (“Heico”) was incorporated in New Jersey in or about June 1985. Carol E. Costello is Heico’s President, John P. Costello is its Vice-President, and James E. Heims is its Secretary. Defendant Director, Division of Taxation (the “Director”) conducted an audit of Heico and determined that Corporation Business Tax for 1993…
2Cases cited19 opinions
- Cummings v. BahrNew Jersey Superior Court Appellate Division · 1996
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Poetz v. Sarah Mix & Delaware, Lackawanna & Western RailroadSupreme Court of New Jersey · 1951
- Prospect Hill Apts. v. FlemingtonNew Jersey Tax Court · 1979
- Prospect Hill Apts. v. Borough of FlemingtonNew Jersey Superior Court Appellate Division · 1979
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3Cited by3 opinions
- Liapakis v. StateNew Jersey Superior Court Appellate Division · 2003
- Suecharon v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Bonda v. Director, Division of TaxationNew Jersey Tax Court · 2004