Legal Opinion
Williams Termite & Pest Control, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided October 8, 1999PublishedCited by 2 opinions
1Opinion of the Court
SMALL, J.T.C.
On October 8, 1999, at the conclusion of my bench opinion in this case, the attorneys requested that I issue a written opinion. This opinion is an edited and slightly expanded version of my bench opinion.
Plaintiff, Williams Termite and Pest Control, Inc. (“Williams”), has challenged an assessment for the period July 1992 through June 1995 by the Director, Division of Taxation, under the Sales and Use Tax Act. N.J.S.A. 54:32B-1 to -29.
This matter is submitted to the court under R. 8:8 — 1(b), which permits submission of a case for Decision on stipulation without trial. I have…
2Cases cited9 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Aetna Burglar & Fire Alarm Co. v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
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3Cited by2 opinions
- Campo Jersey, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007