Legal Opinion
Slater v. Director
New Jersey Tax Court
Decided April 27, 2012PublishedCited by 2 opinions
1Opinion of the Court
BIANCO, J.T.C.
This matter comes before the Tax Court by letter from pro se plaintiff, Glenn B. Slater (“Mr. Slater”), which the court treated as a motion for summary judgment seeking a refund of Sales and Use tax (“S & U”); and the cross motion filed by the Director, seeking to dismiss Mr. Slater’s complaint with prejudice for lack of subject matter jurisdiction, pursuant to R. 4:6-2.
For the reasons set forth below, Mr. Slater’s motion is denied, and the Director’s motion is granted.
Statement of Facts
On February 11,1997, the Director issued a Notice of Responsible Person Status (“the Notice”)…
2Cases cited21 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Ruvolo v. American Casualty Co.Supreme Court of New Jersey · 1963
- Liberty Surplus Insurance v. AmorosoSupreme Court of New Jersey · 2007
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3Cited by2 opinions
- Estate of Mary Van Riper v. Director, Division of Taxation (082000) (Tax Court & Statewide)Supreme Court of New Jersey · 2020
- Slater v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2013