Legal Opinion
Atlantic City Airlines, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided February 1, 1982PublishedCited by 4 opinions
1Opinion of the Court
RIMM, J. T. C.
In this matter the taxpayer seeks a determination that it is not liable for tax under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., hereinafter referred to as the act, on repairs, service and supplies for equipment which the taxpayer allegedly used solely for interstate commerce. The taxpayer also argues that sales tax should not be imposed on transactions between two related corporations. The period involved was July 1, 1973 through June 30, 1976. The taxpayer’s petition was originally filed with the Division of Tax Appeals and transferred to the Tax Court by…
2Cases cited16 opinions
- Regional Rail Reorganization Act CasesSupreme Court of the United States · 1974
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
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3Cited by4 opinions
- Seaview Demolition & Rental Co. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Chemical New Jersey Holdings, Inc. v. Director, New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2004
- Atlantic City Electric Co. v. Taxation Division DirectorNew Jersey Tax Court · 1982
- Hepler v. Director, Division of TaxationNew Jersey Tax Court · 1995