Legal Opinion

Browning Ferris Industries of South Jersey, Inc. v. State

New Jersey Tax Court

Decided August 3, 1988PublishedCited by 3 opinions

1Opinion of the Court

LARIO, J.T.C.

This is an appeal by Browning Ferris Industries of South Jersey, Inc. (Browning Ferris) from a final determination of the Director, Division of Taxation, Department of the Treasury (Director) assessing against it additional taxes, penalties and interest pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. The final determination letter assessed plaintiff for additional sales and use taxes in the principal amount of $83,830.23. Subsequently, the Director reduced his claim to an assessment of $69,995.73. Plaintiff has conceded liability for $23,247.88, but it…

2Cases cited8 opinions

  1. Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
  2. Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
  3. New Capitol Bar & Grill Corp. v. Division of Employment SecuritySupreme Court of New Jersey · 1957
  4. Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
  5. Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966

3 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Richard's Auto City, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1995
  2. Browning-Ferris Industries of South Jersey, Inc. v. StateNew Jersey Superior Court Appellate Division · 1989
  3. Sodexho Operations, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2003

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