Legal Opinion
Telepages, Inc. v. Baldwin
New Jersey Tax Court
Decided February 23, 1987PublishedCited by 9 opinions
1Opinion of the Court
ANDEEW, J.T.C.
This is a state tax case concerning the tax liability of plaintiff, Telepages, Inc., under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff challenges an assessment by the Director of the Division of Taxation of sales tax of $56,753.77 in connection with plaintiffs purchases of printing materials and services for the period July 1, 1980 through June 30, 1983.
In lieu of trial, the parties have submitted a stipulation of facts. These facts follow. Plaintiff is a New Jersey corporation with its principal office in Parsippany, New Jersey. Plaintiffs clients…
2Cases cited25 opinions
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Houghton v. PayneSupreme Court of the United States · 1904
- Lane v. HoldermanSupreme Court of New Jersey · 1957
- City of East Orange v. TP. OF LIVINGSTONNew Jersey Superior Court Appellate Division · 1968
20 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- McGraw-Hill, Inc. v. StateNew Jersey Tax Court · 1987
- Weintraub v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Chemical New Jersey Holdings, Inc. v. Director, New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2004
- City of Elizabeth v. 264 First Street, LLCNew Jersey Tax Court · 2015
4 more not listed; retrieve them via the Exa API.