Legal Opinion
Gastime, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided May 24, 2002PublishedCited by 7 opinions
1Opinion of the Court
KUSKIN, J.T.C.
In this matter, the defendant Director of the Division of Taxation moves to dismiss plaintiffs Complaint on grounds of untimely filing. For the reasons set forth below, I deny the motion.
The facts relating to the motion are not in dispute. Plaintiff is a New Jersey corporation which, during all time periods relevant to this matter, operated a retail gasoline and diesel fuel business at a *161service station located in Jackson Township, New Jersey. On or about November 6, 2000, the Division of Taxation commenced an audit of plaintiffs business for the years 1995 through 1998. On May…
2Cases cited9 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- City of Newark v. Natural Resource Council in the Department of Environmental ProtectionSupreme Court of New Jersey · 1980
- Summer Cottagers' Ass'n of Cape May v. City of Cape MaySupreme Court of New Jersey · 1955
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- W v. Pangborne & Co. v. New Jersey Department of TransportationSupreme Court of New Jersey · 1989
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lowe's Home Centers, Inc. v. City of MillvilleNew Jersey Tax Court · 2010
- City of Elizabeth v. 264 First Street, LLCNew Jersey Tax Court · 2015
- Residuary Trust A v. Director, Division of TaxationNew Jersey Tax Court · 2013
- James-Dale Enterprises, Inc. v. Township of Berkeley HeightsNew Jersey Tax Court · 2011
- Residuary Trust v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2015
2 more not listed; retrieve them via the Exa API.