Legal Opinion
Sharps, Pixley, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 26, 1997PublishedCited by 5 opinions
1Opinion of the Court
SMALL, J.T.C.
Plaintiff, Sharps, Pixley, Inc. (“SPI”), contests the June 3, 1994 denial by the defendant, Director, Division of Taxation, (“Director”) of a claim for refund of taxes paid under the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40. The matter is before the court on a stipulated record pursuant to R. 8:8-1(b).
There is no dispute that for the tax years 1980, 1981, 1983 and 1984, SPI overpaid its corporation business tax (“CBT”). There is also no dispute as to the amount of those overpayments. The Director has denied the refunds on the grounds that SPI failed to file a timely…
2Cases cited17 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- City of Clifton v. Passaic County Board of TaxationSupreme Court of New Jersey · 1958
- Richard's Auto City, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1995
- United States v. Ed RachalCourt of Appeals for the Fifth Circuit · 1962
- Dumont v. Commissioner of TaxationSupreme Court of Minnesota · 1967
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3Cited by5 opinions
- Lanco, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2003
- Lenox Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Eiszner v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Harvey Nobel & Beaverbrook Motors, Inc. v. Director, New Jersey Division of Motor VehiclesNew Jersey Tax Court · 2000