Legal Opinion
Hoffman Import & Distributing Co. v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided January 12, 1977PublishedCited by 2 opinions
1Opinion of the Court
The opinion of the court was delivered by
Milmed, J. A. D.
Appellant Hoffman Import & Distributing Company (Hoffman) appeals from a judgment of the Division of Tax Appeals dismissing its appeal from an assessment made by the Director of the Division of Taxation under the Alcoholic Beverage Tax Law, N. J. S. A. 54:41-1 et seq. The matter had been submitted to the Division of Tax Appeals on a stipulation of facts and briefs.
The stipulation showed that warehouse premises of Hoffman, a wholesale wine and liquor dealer maintaining its premises in Carlstadt, were broken into by a “person or persons…
2Cases cited9 opinions
- Craig v. BorenSupreme Court of the United States · 1976
- Nebbia v. New YorkSupreme Court of the United States · 1934
- California v. LaRueSupreme Court of the United States · 1973
- State Bd. of Equalization of Cal. v. Young's Market Co.Supreme Court of the United States · 1936
- Mahoney v. Joseph Triner Corp.Supreme Court of the United States · 1938
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3Cited by2 opinions
- Keezer v. StateNew Jersey Tax Court · 1987
- Atlantic Cape May Package Store Ass'n v. StateNew Jersey Tax Court · 1981