Legal Opinion
New Jersey Dental Service Plan, Inc. v. Baldwin
New Jersey Tax Court
Decided May 17, 1985PublishedCited by 4 opinions
1Opinion of the Court
LASSER, P.J.T.C.
This is an action by New Jersey Dental Service Plan (hereinafter taxpayer) for refund of $40,607.36 of sales tax paid by it during the period January 28, 1981 to December 13, 1982. Taxpayer seeks an order vacating the Director’s determination of September 2, 1983 denying refund of sales tax paid prior to December 13, 1982.
The following facts were stipulated by the parties. Taxpayer was incorporated as a nonprofit corporation pursuant to N.J. S.A. 15:1-1 et seq. in July 1969 and has qualified as a dental service corporation in accordance with N.J.S.A. 17:48C-1 et seq. since May…
2Cases cited15 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Texter v. Department of Human ServicesSupreme Court of New Jersey · 1982
- Summer Cottagers' Ass'n of Cape May v. City of Cape MaySupreme Court of New Jersey · 1955
- Cammarata v. Essex County Park CommissionSupreme Court of New Jersey · 1958
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
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3Cited by4 opinions
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Newman v. DirectorNew Jersey Tax Court · 1994
- Tischler v. Director, Division of TaxationNew Jersey Tax Court · 1998
- New Jersey Dental Service Plan, Inc. v. BaldwinNew Jersey Superior Court Appellate Division · 1986