Legal Opinion
Atlantic City Electric Co. v. Taxation Division Director
New Jersey Tax Court
Decided November 3, 1982PublishedCited by 2 opinions
1Opinion of the Court
RIMM, J. T. C.
This is an appeal from an assessment of taxes made by defendant pursuant to the Business Personal Property Tax Act, N.J.S.A. 54:11A-1 et seq., on a combustion turbine electricity generating unit, hereafter designated as equipment, owned by plaintiffs Frank B. Smith and Ben Maushardt, as trustees. The assessment was imposed by a final determination dated May 2, 1977 in the amount of $35,344.35 for the tax year 1975, and $32,955.20 for the tax year 1976. The present action was instituted by petition of appeal filed with the Division of Tax Appeals and is now before the Tax Court…
2Cases cited15 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Peper v. Princeton University Board of TrusteesSupreme Court of New Jersey · 1978
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- McKenney v. ByrneSupreme Court of New Jersey · 1980
- MacMillan v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
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3Cited by2 opinions
- Great Adventure, Inc. v. DirectorNew Jersey Tax Court · 1984
- Sodexho Operations, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2003