Legal Opinion
L.B.D. Construction, Inc. v. Director, Div. of Taxation
New Jersey Tax Court
Decided July 21, 1986PublishedCited by 10 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state sales tax case, there are two issues presented for determination, namely (1) whether the title transfer of a motor vehicle by a sole shareholder to his wholly-owned corporation, L.B.D. Construction, Inc. (LBD), plaintiff herein, constituted a “retail sale” pursuant to N.J.S.A. 54:32B-2(e), -2(f), and (2) if there was a retail sale, what should be the measure of the sales tax imposed by defendant, Director, Division of Taxation (Director) at the time of the transfer.
The following facts were stipulated by the parties. Mark Dubrow, sole shareholder and president of…
2Cases cited25 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Lyon v. BarrettSupreme Court of New Jersey · 1982
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Friedman v. Tappan Development Corp.Supreme Court of New Jersey · 1956
- Continental Bank v. Barclay Riding Academy, Inc.Supreme Court of New Jersey · 1983
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3Cited by10 opinions
- Jock v. Zoning Board of AdjustmentSupreme Court of New Jersey · 2005
- Advo, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Campi v. Seven Haven Realty Co.New Jersey Superior Court Appellate Division · 1996
- Burger King Corp. v. DirectorNew Jersey Tax Court · 1987
5 more not listed; retrieve them via the Exa API.