Legal Opinion
Kawa v. Wakefern Food Corp. Shoprite Supermarkets, Inc.
New Jersey Tax Court
Decided April 3, 2008PublishedCited by 2 opinions
1Opinion of the Court
MENYUK, J.T.C.
This matter comes before the court on a motion made in lieu of answer pursuant to ll. 4:6—2(e), to dismiss the complaint for failure to state a claim upon which relief can be granted. The specific issue raised by the motion is whether a claim made pursuant to the New Jersey Consumer Fraud Act may be maintained against a vendor who is alleged to have collected more sales tax than is required by the Sales and Use Tax Act.
The complaint, filed as a class action, alleges that the plaintiff made several purchases from the defendant supermarkets during the period 2002 through 2005, and…
2Cases cited14 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Cox v. Sears Roebuck & Co.Supreme Court of New Jersey · 1994
- Lemelledo v. Beneficial Management Corp. of AmericaSupreme Court of New Jersey · 1997
- Daaleman v. Elizabethtown Gas CompanySupreme Court of New Jersey · 1978
- Koch v. Director, Division of TaxationSupreme Court of New Jersey · 1999
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3Cited by2 opinions
- Kawa v. Wakefern Food Corp. Shoprite Supermarkets, Inc.New Jersey Superior Court Appellate Division · 2009
- New Cingular Wireless PCS, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2014