Legal Opinion
James Construction Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided June 22, 1999PublishedCited by 10 opinions
1Opinion of the Court
SMALL, J.T.C.
Defendant, Commissioner, Department of Labor, moves to dismiss that portion of plaintiffs complaint which challenges assessments made by the Department of Labor with respect to unpaid New Jersey unemployment and temporary disability insurance taxes for the years 1996, 1997, and 1998, of $109,976.22, plus penalties and interest, and an additional assessment of a $10,000 penalty for record-keeping violations. The basis of the motion is that this court lacks subject matter jurisdiction to consider the assessment.
Plaintiff is a Texas corporation which, during the years in question,…
2Cases cited24 opinions
- Cogdell v. Hospital Center at OrangeSupreme Court of New Jersey · 1989
- Crispin v. Volkswagenwerk, A.G.Supreme Court of New Jersey · 1984
- Abbott v. BurkeSupreme Court of New Jersey · 1985
- Wm. Blanchard Co. v. Beach Concrete Co., Inc.New Jersey Superior Court Appellate Division · 1977
- Abbott v. BurkeSupreme Court of New Jersey · 1990
19 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Chulsky v. Hudson Law Offices, PCDistrict Court, D. New Jersey · 2011
- American Fire & Casualty Co. v. New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2005
- Urso & Brown, Inc. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 2001
- Chulsky v. Hudson Law Offices, PCDistrict Court, D. New Jersey · 2011
- Heico Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2002
5 more not listed; retrieve them via the Exa API.