Legal Opinion
Maher Terminals, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided July 30, 1984PublishedCited by 4 opinions
1Opinion of the Court
CRABTREE, J.T.C.
Plaintiffs seek review in these consolidated proceedings of defendant’s determination of deficiencies in sales and use tax. The audit period for Maher Terminals, Inc. (Maher) covers calendar quarters in the years 1976, 1977 and 1978. The audit period for Zim-American Israeli Shipping Co., Inc. (Zim) embraces calendar quarters in the years 1976 through 1980. The transactions giving rise to the sales tax deficiencies involve Maher as vendor and Zim as vendee in all instances. In some *518cases, both Maher and Zim have been assessed deficiencies with respect to the same transaction.…
2Cases cited40 opinions
- Towne v. EisnerSupreme Court of the United States · 1918
- Northeast Marine Terminal Co. v. CaputoSupreme Court of the United States · 1977
- State, Dept. of Environ. Protect. v. Ventron Corp.Supreme Court of New Jersey · 1983
- Leather's Best, Inc., Plaintiff-Appellee-Cross v. S.S. Mormaclynx, Defendants-Appellants-AppelleesCourt of Appeals for the Second Circuit · 1971
- Whirlpool Corp. v. MarshallSupreme Court of the United States · 1980
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3Cited by4 opinions
- Peoples Express Co. v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Hapag-Lloyd A.G. v. DirectorNew Jersey Tax Court · 1984
- Maher Terminals, Inc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1986
- Hapag-Lloyd v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1986