Legal Opinion
Grinding Balls, Inc. v. TAX DIV. DIRECTOR
New Jersey Superior Court Appellate Division
Decided September 26, 1980PublishedCited by 5 opinions
1Opinion of the Court
176 N.J. Super. 620 (1980)
424 A.2d 470
GRINDING BALLS, INC., PLAINTIFF,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT.
Superior Court of New Jersey, Tax Court of New Jersey.
September 26, 1980.
William B. Hutchinson, for plaintiff.
John J. Degnan, Atty. Gen., Harley A. Williams, Deputy Atty. Gen., for defendant.
LARIO, J.T.C.
This is an appeal from a determination of the Division of Taxation levying a sales tax of $2,073.26 on sales of plaintiff's products. Plaintiff paid the tax and now claims a refund plus interest from the date of payment, contending the taxes assessed were exempt under N.J.S.A.…
2Cases cited6 opinions
- Armco Steel Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1959
- Cleveland-Cliffs Iron Co. v. GlanderOhio Supreme Court · 1945
- Mayes v. Paul Jones & Co.Court of Appeals for the Sixth Circuit · 1921
- Ramac Explosives, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1974
- General Crude Oil Co. v. Department of EnergyTemporary Emergency Court of Appeals · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
- Tuscan Dairy Farms, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Metpath, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1982
- Xcel Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Kalpin v. Taxation Division DirectorNew Jersey Tax Court · 1983