Legal Opinion
Toys "R" Us, Inc. v. Director
New Jersey Superior Court Appellate Division
Decided April 29, 1997PublishedCited by 12 opinions
1Opinion of the Court
The opinion of the court was delivered by
HUMPHREYS, J.A.D.
The New Jersey Division of Taxation audited the plaintiff. A deficiency assessment was imposed which included sales and use taxes imposed on labels. Plaintiff paid the assessment. Plaintiff later learned that the Division had changed its policy and no longer imposed sales and use taxes on labels. Plaintiffs claim for a refund was denied by the Division on the ground that the claim was filed too late. The Tax Court affirmed the denial by summary judgment on basically the same ground. Plaintiff appeals.
After a careful review of the…
2Cases cited11 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Body-Rite Repair Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1982
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- McCullough Transp. Co. v. Div. of Motor VehiclesNew Jersey Superior Court Appellate Division · 1971
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Marrinan v. State, Director, Division of TaxationNew Jersey Tax Court · 1997
- Gastime, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Estate of Ehringer v. Director, Division of TaxationNew Jersey Tax Court · 2009
- M.J. Ocean, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Reck v. Director, Division of TaxationNew Jersey Tax Court · 2000
7 more not listed; retrieve them via the Exa API.