Legal Opinion
McGraw-Hill, Inc. v. State
New Jersey Tax Court
Decided October 28, 1987PublishedCited by 7 opinions
1Opinion of the Court
LASSER, P.J.T.C.
McGraw Hill, Inc. (taxpayer) contests the imposition of a deficiency use tax assessment, pursuant to N.J.S.A. 54:32B-6, by the Director, Division of Taxation, on the cost of books donated by taxpayer to charitable organizations. The case is before the court on cross-motions for summary judgment. The facts have been stipulated.
Taxpayer, a book publisher engaged in the business of manufacturing and selling books, has a program for the donation of books to charitable organizations which qualify for exemption under Internal Revenue Code (I.R.C.) § 501(c)(3), provided taxpayer is…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Piper v. Chris-Craft Industries, Inc.Supreme Court of the United States · 1977
- Fairlawn Shopper, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- In Re IssermanSupreme Court of New Jersey · 1952
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3Cited by7 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Court of Appeal · 1999
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1999
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Random House, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- UPS Oasis Supply Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2007
2 more not listed; retrieve them via the Exa API.