Legal Opinion
Wiesenfeld v. Director, Division of Taxation
New Jersey Tax Court
Decided May 26, 1981PublishedCited by 8 opinions
1Opinion of the Court
CRABTREE, J. T. C.
Plaintiff seeks review of the following deficiency assessments in business personal property tax imposed by the defendant for the years 1968 through 1971:
*61968 1969 1970 1971
Tax $5,547.54 $ 8,794.51 $ 8,794.51 $ 9,096.72
Penalty 277.38 439.73 439.73 432.42
Interest (11/15/71) 2,302.23 2.594.38 1.538.93 475.67
Total Deficiency $8,127.15 $11,828.62 $10,773.17 $10.004.81
At issue is the characterization of bowling lanes and equipment as realty or personalty for purposes of the Business Personal Property Tax Act, N.J.S.A. 54:11A-1 et seq. Plaintiff contends that the property in question…
2Cases cited9 opinions
- San Diego Trust & Savings Bank v. County of San DiegoCalifornia Supreme Court · 1940
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
- Wisconsin Department of Revenue v. A. O. Smith Harvestore Products, Inc.Wisconsin Supreme Court · 1976
- Zangerle v. Republic Steel Corp.Ohio Supreme Court · 1945
- City of Lackawanna v. State Board of Equalization & AssessmentNew York Court of Appeals · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
- H. J. Bradley, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1982
- NYT CABLE TV v. Borough of AudubonNew Jersey Superior Court Appellate Division · 1989
- Sta-Seal, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1983
- Minetto v. Borough of NorthvaleNew Jersey Tax Court · 1985
3 more not listed; retrieve them via the Exa API.