Legal Opinion
Yilmaz, Inc. v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided February 2, 2007PublishedCited by 31 opinions
1Opinion of the Court
The opinion of the court was delivered by
AXELRAD, J.T.C. (temporarily assigned).
This case presents the novel issue of the standard of proof necessary to overcome the presumed correctness of the Director, Division of Taxation’s (“Director’s”) state tax assessments based on an audit of a cash business, involving only factual issues and the methods employed by the Director. In a reported opinion, the Tax Court judge applied the standard utilized in local property tax cases, Pantasote Co. v. City of Passaic, 100 N.J. 408, 413, 495 A.2d 1308 (1985), i.e., cogent evidence that is “definite,…
2Cases cited14 opinions
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- GLENPOINTE ASS'N. v. Tp. of TeaneckNew Jersey Superior Court Appellate Division · 1990
- Ocean Pines, Ltd. v. Borough of Point PleasantSupreme Court of New Jersey · 1988
- Atlantic City Transportation Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1953
9 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- United Parcel Service General Services Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2013
- In Re: Michael Calabrese, Jr. v.Court of Appeals for the Third Circuit · 2012
- United Parcel Service General Services Co. v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- United Parcel Service General Services v. Division of Taxation (072421)Supreme Court of New Jersey · 2014
26 more not listed; retrieve them via the Exa API.