Legal Opinion
Futurevision Cable Enterprises, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided December 7, 1983PublishedCited by 4 opinions
1Opinion of the Court
ANDREW, J.T.C.
This is a state tax action in which plaintiff Futurevision Cable Enterprises, Inc. contests assessments made pursuant to the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., and the Business Personal Property Tax Act, N.J.S.A. 54:11A-1 et seq., by defendant Director of the Division of Taxation. One issue presented in this case is the question of plaintiff’s liability for sales and use tax on its purchases of converters.1 Also at issue is plaintiff’s liability for business personal property taxes in their entirety, or alternatively, its liability for that portion of the tax…
2Cases cited21 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Kingsley v. Hawthorne Fabrics, Inc.Supreme Court of New Jersey · 1964
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3Cited by4 opinions
- Estate of Ehringer v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Estate of Darrin v. Taxation Div. DirectorNew Jersey Tax Court · 1987
- Forbes v. DirectorNew Jersey Tax Court · 1994
- Educational Computer Software, Inc. v. BaldwinNew Jersey Tax Court · 1986