Legal Opinion
Jutland Construction Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided March 3, 1982PublishedCited by 1 opinion
1Opinion of the Court
CONLEY, J. T. C.
Plaintiff applied to the Director of the Division of Taxation for a sales tax refund in connection with taxes it had paid during the construction of a senior citizen housing project in the Town of Newton in Sussex County. The Director denied plaintiff’s claim for refund and this action followed.
The parties stipulated the facts. The real property on which the housing project was later built was purchased by the Newton Housing Authority in 1971. The Authority decided to build an 80-unit, low-income senior citizen apartment complex on.the property on a basis known by the U. S.…
2Cases cited6 opinions
- GATX Terminals Corp. v. New Jersey Department of Environmental ProtectionSupreme Court of New Jersey · 1981
- Lehigh Const. Co. v. Housing Auth. of City of OrangeSupreme Court of New Jersey · 1970
- Northgate Construction Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1979
- In Re the Estate of HoughtonSupreme Court of New Jersey · 1978
- Pizzagalli Construction Co. v. Vermont Department of TaxesSupreme Court of Vermont · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Burger King Corp. v. DirectorNew Jersey Tax Court · 1987