Legal Opinion
Registrar & Transfer Co. v. Director of Division of Taxation
New Jersey Superior Court Appellate Division
Decided February 28, 1978PublishedCited by 8 opinions
1Opinion of the Court
Kentz, J. S. C.
This matter is before the court on cross-motions for summary judgment. B. 4:46. Plaintiff is the Registrar & Transfer Co. (Registrar), a registrar and transfer agent for securities of publicly held corporations, and defendant is the Director of the Yew Jersey Division of Taxation (Division). The substantive issue presented is whether certain materials stored by Registrar are taxable under the Yew Jersey Sales and Use Tax Act, N. J. S. A. 54:32B-1 et seq. (Supp. 1977-1978).
Registrar stores for various periods of time materials which plaintiff terms "informational documents.”…
2Cases cited12 opinions
- Saint Paul Mercury Indemnity Co. v. Red Cab Co.Supreme Court of the United States · 1938
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- Alvin G. Smith, and v. Capt. James M. Campbell, Commanding Officer, U. S. Naval Schools Command, Mare Island, Vallejo, California, AndCourt of Appeals for the Ninth Circuit · 1971
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
- Nolan v. Judicial CouncilCourt of Appeals for the Third Circuit · 1973
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Spencer Gifts, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
- Clinton Tp. Citizen's Comm. v. Clinton Tp.New Jersey Superior Court Appellate Division · 1982
- Lett v. StateCourt of Special Appeals of Maryland · 1982
- O'Shea v. New Jersey Schools Construction Corp.New Jersey Superior Court Appellate Division · 2006
- Labor Ready Northeast, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2011
3 more not listed; retrieve them via the Exa API.