Legal Opinion
Commercial Refrigeration, Etc. v. Taxation Div.
New Jersey Superior Court Appellate Division
Decided April 23, 1981PublishedCited by 12 opinions
1Opinion of the Court
184 N.J. Super. 387 (1981)
446 A.2d 210
COMMERCIAL REFRIGERATION & FIXTURE CO., INC., PLAINTIFF,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT.
Superior Court of New Jersey, Tax Court of New Jersey.
April 23, 1981.
Michael K. Diamond for plaintiff (Diamond, Diamond & Afflitto, attorneys).
Joseph L. Yannotti, Deputy Attorney General, for defendant (John J. Degnan, Attorney General of New Jersey, attorney).
CONLEY, J.T.C.
Plaintiff is in the business of selling new and used refrigeration units to retail and wholesale food establishments. Some of plaintiff's sales are made pursuant to installment sales…
2Cases cited6 opinions
- Olympic Motors, Inc. v. McCroskeyWashington Supreme Court · 1942
- McCullough Transp. Co. v. Div. of Motor VehiclesNew Jersey Superior Court Appellate Division · 1971
- Rudolph Wurlitzer Co. v. State Board of Tax AdministrationMichigan Supreme Court · 1937
- State, Dept. of Revenue v. Modern Trailer Sales, Inc.Supreme Court of Colorado · 1971
- State ex rel. Brunswick Corp. v. KirkSupreme Court of Florida · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- American Trucking Ass'n v. KlineNew Jersey Tax Court · 1986
- Pantasote, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1985
- Estate of Ehringer v. Director, Division of TaxationNew Jersey Tax Court · 2009
- M.J. Ocean, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Burger King Corp. v. DirectorNew Jersey Tax Court · 1987
7 more not listed; retrieve them via the Exa API.