Legal Opinion
Spencer Gifts, Inc. v. Taxation Div. Director
New Jersey Tax Court
Decided November 12, 1981PublishedCited by 23 opinions
1Opinion of the Court
3 N.J. Tax 482 (1981)
SPENCER GIFTS, INC., PLAINTIFF,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT.
Tax Court of New Jersey.
November 12, 1981.
Ronald A. Wagenheim, for plaintiff (Cooper, Perskie, Katzman, April, Niedelman & Wagenheim and P.J. DiQuinzio and Richard P. Wild, members of the Pennsylvania Bar, attorneys).
Joseph C. Small, for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).
RIMM, J.T.C.
Spencer Gifts, Inc. challenges a deficiency assessment under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., of $199,960.79 plus interest for the years 1974 through…
2Cases cited47 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Kingsley v. Hawthorne Fabrics, Inc.Supreme Court of New Jersey · 1964
42 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Metpath, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983
- International Flavors & Fragrances, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Dine Out Tonight Club, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 1989
- Newman v. DirectorNew Jersey Tax Court · 1994
18 more not listed; retrieve them via the Exa API.