Legal Opinion
Bunting v. Director
New Jersey Tax Court
Decided August 27, 1980PublishedCited by 3 opinions
1Opinion of the Court
CONLEY, J. T. C.
These consolidated cases involve the construction of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., and the Business Personal Property Tax Act, N.J.S.A. 54:11A — 1 et seq. The issue presented by this case is whether the sale of certain business equipment was a bulk sale within the meaning of these statutes. If the transaction was such a bulk sale, plaintiff as the purchaser of the equipment became personally liable for the payment of the seller’s delinquent taxes when plaintiff failed to give notice of his prospective purchase to the Director of the Division of Taxation…
2Cases cited5 opinions
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- Brewer v. PorchSupreme Court of New Jersey · 1969
- Automatic Merchandising Council v. GlaserNew Jersey Superior Court Appellate Division · 1974
- Silco Automatic Vending Co., Inc. v. HowellsNew Jersey Superior Court Appellate Division · 1968
- Silco Automatic Vending Co., Inc. v. HowellsNew Jersey Superior Court Appellate Division · 1969
3Cited by3 opinions
- Gordon's Jewelry Co. of New Jersey v. Goldstein (In Re Goldstein)United States Bankruptcy Court, W.D. Pennsylvania · 1986
- New Jersey Hotel Holdings, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1996
- Gabgeo, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006