Legal Opinion
Tamton Enterprises, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided February 8, 1983PublishedCited by 5 opinions
1Opinion of the Court
LARIO, J.T.C.
Tamton Enterprises, Inc., an operator of coat-check facilities, challenges an assessment for sales taxes levied by the Director, Division of Taxation, upon charges received by it for checking articles of clothing.
Since the facts are not in dispute, each party has filed a motion for summary judgment. The material facts as they relate to these cross-motions are as follows.
*210Plaintiff operates two coat-check facilities within the Boardwalk Regency Casino/Hotel in Atlantic City, New Jersey. It has been operating the facilities since about March 1979. It imposes a flat fee of 50<t upon…
2Cases cited12 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Kingsley v. Hawthorne Fabrics, Inc.Supreme Court of New Jersey · 1964
- Matter of Monument Garage Corp. v. LevyNew York Court of Appeals · 1935
- Febbi v. Bd. of Review, Div. of Employment SEC.Supreme Court of New Jersey · 1961
- Public Service Electric & Gas Co. v. Township of WoodbridgeSupreme Court of New Jersey · 1977
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Newman v. DirectorNew Jersey Tax Court · 1994
- Mariner's Landing, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1989
- General Motors Corp. v. City of LindenNew Jersey Tax Court · 2002
- Tamton Enterprises, Inc. v. Taxation Division DirectorNew Jersey Superior Court Appellate Division · 1984
- New Jersey-American Water Co. v. Borough of JamesburgNew Jersey Tax Court · 2003