Legal Opinion
Seaview Demolition & Rental Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 19, 1982PublishedCited by 5 opinions
1Opinion of the Court
HOPKINS, J. T. C.
This is an appeal from an assessment of sales and use tax pursuant to N.J.S.A. 54:32B -1 et seq., which resulted from an audit covering the period January 1, 1976 to December 31, 1978. The assessment was in the amount of $23,831.65, together with penalty of $1,191.58 and interest of $8,400.66 for a total of $33,423.89. It was based upon alleged sales involving the repair, maintenance and servicing of autos and construction equipment (machinery) owned and used by Bellezza Co., Inc., a corporation having the same stockholders and officers as plaintiff.
Plaintiff contests the…
2Cases cited20 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
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3Cited by5 opinions
- Coppa v. Taxation Division DirectorNew Jersey Tax Court · 1986
- L.B.D. Construction, Inc. v. Director, Div. of TaxationNew Jersey Tax Court · 1986
- Maher Terminals, Inc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1986
- Seaview Demolition & Rental Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1984
- Modern Handling Equipment Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1998