Legal Opinion
Black Whale, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided June 19, 1995PublishedCited by 27 opinions
1Opinion of the Court
SMALL, J.T.C.
Black Whale, Inc., (Taxpayer) appeals from the October 26, 1992, determination of the Director of the New Jersey Division of Taxation (Director) that Taxpayer was liable for $41,539.01 plus interest in New Jersey Sales and Use Tax, N.J.S.A 54:32B-1 to -29, with respect to its use in New Jersey of a fishing and passenger boat, Black Whale III. Additionally, or in the alternative, Taxpayer seeks a refund of $20,160.49 sales and use tax paid in 1990 with respect to the use in New Jersey of a similar vessel, Black Whale IV.
*341For the reasons expressed below I have determined that the…
2Cases cited40 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- City of East Orange v. TP. OF LIVINGSTONNew Jersey Superior Court Appellate Division · 1968
35 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Marrinan v. State, Director, Division of TaxationNew Jersey Tax Court · 1997
- Campo Jersey, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2007
- Toys "R" Us, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 1997
- Advo, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
22 more not listed; retrieve them via the Exa API.