Legal Opinion
H. J. Bradley, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided March 1, 1982PublishedCited by 15 opinions
1Opinion of the Court
LARIO, J. T. C.
Plaintiff H. J. Bradley, Inc., a corporation engaged in the sale and installation of above-ground swimming pools, has appealed an assessment for New Jersey Sales Tax levied by the Director, Division of Taxation, on the charges made for installation of the pools. The amount of the base tax assessed was $18,121.20 plus a penalty of $906.09, together with interest accumulating thereon for the period between September 3, 1974 and June 30, 1976.
The issue is whether the service involved the mere installation of tangible personal property, which is taxable, or rather constituted the…
2Cases cited19 opinions
- New Jersey Bell Telephone Co. v. Communications Workers of AmericaSupreme Court of New Jersey · 1950
- Delaware, Lackawanna & Western Railroad v. City of HobokenSupreme Court of New Jersey · 1952
- Atlantic City Transportation Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1953
- City of Bayonne v. Port Jersey CorporationSupreme Court of New Jersey · 1979
- Koester v. Hunterdon County Board of TaxationSupreme Court of New Jersey · 1979
14 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1997
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
- Taylor v. Dir., Div. of TaxationNew Jersey Superior Court Appellate Division · 2011
- Newman v. DirectorNew Jersey Tax Court · 1994
- Sta-Seal, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1983
10 more not listed; retrieve them via the Exa API.