Legal Opinion
Airwork Service Division v. Director, Division of Taxation
New Jersey Tax Court
Decided March 27, 1981PublishedCited by 25 opinions
1Opinion of the Court
CRABTREE, J. T. C.
This is a sales tax case wherein plaintiff seeks review of a “Revised Final Determination” of defendant Director dated December 18, 1974, imposing an assessment of $628,255.31 (exclusive of interest and penalties) against plaintiff pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B--1 et seq. The period covered by the assessment is August 12,1971 to June 30,1973. Both parties have moved for summary judgment pursuant to R. 4:46.
The facts essential to disposition of the motions may be briefly stated.
From 1966 through and beyond the taxable periods in issue…
2Cases cited56 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
51 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Mayfair Holding Corp. v. Township of North BergenNew Jersey Tax Court · 1982
- Airwork Service Division v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1982
- Hull Junction Holding Corp. v. Princeton BoroughNew Jersey Tax Court · 1996
- International Flavors & Fragrances, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
20 more not listed; retrieve them via the Exa API.