Legal Opinion
Diamondhead Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided March 8, 1982PublishedCited by 15 opinions
1Opinion of the Court
CONLEY, J. T. C.
This matter involves the imposition of New Jersey’s compensating use tax, which is set forth in the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., specifically at N.J.S.A. 54:32B-6. The Director of the Division of Taxation sent plaintiff a final *257determination letter advising it of its liability for use tax in the amount of $55,022 (plus penalty and interest) in connection with plaintiff’s acquisition of a corporate jet aircraft in another state. Plaintiff in this action seeks to have the Director’s determination set aside. Plaintiff’s arguments are that its circumstances…
2Cases cited9 opinions
- Flying Tiger Line, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1958
- In Re Petition of ByronNew Jersey Superior Court Appellate Division · 1978
- Sundstrand Corp. v. Department of RevenueAppellate Court of Illinois · 1975
- Vector Company, Inc. v. BensonTennessee Supreme Court · 1973
- W. R. Grace & Co. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Coppa v. Taxation Division DirectorNew Jersey Tax Court · 1986
- Hoffman-La Roche, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Cosmair, Inc. v. Director, New Jersey Division of TaxationSupreme Court of New Jersey · 1988
- Telepages, Inc. v. BaldwinNew Jersey Tax Court · 1987
- Mariner's Landing, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1989
10 more not listed; retrieve them via the Exa API.