Legal Opinion
Royal Food Distributors, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided June 16, 1995PublishedCited by 3 opinions
1Opinion of the Court
ANDREW, P.J.T.C.
In this state tax case, plaintiff, Royal Foods Distributors, Inc., contests a determination by defendant, Director of the Division of Taxation, denying plaintiff’s claim for a refund of litter control taxes previously paid by plaintiff for tax years 1991 and 1992. Generally, plaintiff maintains that the perishable food products which it sold to retail stores in disposable containers, packages or wrappings for resale by those stores were not subject to the litter control tax, and therefore, the taxes it erroneously paid should be refunded. The Director, in response, argues that…
2Cases cited26 opinions
- United States v. NaftalinSupreme Court of the United States · 1979
- The National Association for the Advancement of Colored People v. American Family Mutual Insurance CompanyCourt of Appeals for the Seventh Circuit · 1992
- State v. ButlerSupreme Court of New Jersey · 1982
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
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3Cited by3 opinions
- Feesers, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Random House, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Larson v. Sinclair Transportation Co.Supreme Court of Colorado · 2012