Legal Opinion
Zimmerer v. Clayton
New Jersey Tax Court
Decided September 27, 1984PublishedCited by 7 opinions
1Opinion of the Court
CONLEY, J.T.C.
Plaintiffs Walter R. Zimmerer, Walter C. Zimmerer, Jr. and Walter Zimmerer & Son, the partnership in which they did business, seek a refund of a realty transfer fee in the amount *18of $5,814.75. The fee was collected by defendant Clerk of Monmouth County pursuant to N.J.S.A. 46:15-1 et seq. as a prerequisite to the recording of certain deeds. The State of New Jersey, through the Division of Taxation, was named a defendant because 71.4% of the proceeds of realty transfer fees are remitted to the State. N.J.S.A. 46:15-8. The remaining 28.6% of the proceeds are retained by the county…
2Cases cited14 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Febbi v. Bd. of Review, Div. of Employment SEC.Supreme Court of New Jersey · 1961
- Board of National Missions of Presbyterian Church in the United States v. NeeldSupreme Court of New Jersey · 1952
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Presten v. SailerNew Jersey Superior Court Appellate Division · 1988
- Hall v. TWS, INC.Alaska Supreme Court · 2005
- EWH 1979 Development Co. v. StateNew Jersey Tax Court · 1989
- Terrell v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Adelhock v. Clerk of Bergen CountyNew Jersey Tax Court · 2006
2 more not listed; retrieve them via the Exa API.