Legal Opinion
Liapakis v. State
New Jersey Superior Court Appellate Division
Decided September 15, 2003PublishedCited by 2 opinions
1Opinion of the Court
The opinion of the court was delivered by
WECKER, J.A.D.
Petitioner, James Liapakis (“Liapakis” or “the taxpayer”), appeals from a judgment of the Tax Court dismissing his complaint as untimely and for lack of jurisdiction, pursuant to the applicable ninety-day limitations period prescribed with respect to Gross Income Tax disputes, N.J.S.A. 54A:9-10(a).1 See also R. 8:4-1(b). The Tax Court judge held that the ninety-day period began to run upon the mailing of an assessment determination letter by the Director of the Division of Taxation (“the Director”). Because the complaint was filed with…
2Cases cited10 opinions
- Winberry v. SalisburySupreme Court of New Jersey · 1950
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Stryker Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001
- Oches v. Township of Middletown Police DepartmentSupreme Court of New Jersey · 1998
- Holmdel Tp. v. DIR., DIV. OF TAX.Supreme Court of New Jersey · 1992
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Slater v. DirectorNew Jersey Tax Court · 2012
- Estate of Pelligra v. Director, Division of TaxationNew Jersey Tax Court · 2008