Legal Opinion
H.B. Acquisitions, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 30, 1991PublishedCited by 8 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer, H.B. Acquisitions, Inc., seeks a refund of New Jersey corporation business tax (CBT) paid for December 1, 1984 through January 9, 1985 (short period), in the amount of $185,791.00, plus interest. The Director denied the refund, determining that the claim for refund was not timely filed. The facts have been stipulated by the parties, and the parties have filed cross motions for summary judgment.
*62I.
Taxpayer is a corporation used in the acquisition of Hills Brothers Coffee Company by Nestle’s Holdings, Inc. (Nestle) on or about January 9, 1985. In early January 1985,…
2Cases cited8 opinions
- Archibald Kreiger and Claire R. Kreiger v. United StatesCourt of Appeals for the Third Circuit · 1976
- Continental Trailways, Inc. v. Director, Division of Motor VehiclesSupreme Court of New Jersey · 1986
- Corporate City of South Bend v. JanowiakSupreme Court of the United States · 1987
- McCullough Transp. Co. v. Div. of Motor VehiclesNew Jersey Superior Court Appellate Division · 1971
- Vicoa, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Graham v. McKesson Information Solutions, LLCCourt of Appeals of Georgia · 2006
- Gifford v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Estate of Ehringer v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Sharps, Pixley, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Lenox Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2001
3 more not listed; retrieve them via the Exa API.