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HOFFMAN IMP. & DISTRIB. CO. v. DIR., DIV. OF TAX

146 N.J. Super. 132 (1977)

369 A.2d 29

HOFFMAN IMPORT & DISTRIBUTING COMPANY, APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 12, 1977.

Attorney(s) appearing for the Case

Mr. Nathan Beck argued the cause for appellant (Messrs. Davis, Roth & Beck, attorneys).

Mr. Michael E. Goldman, Deputy Attorney General, argued the cause for respondent (Mr. William F. Hyland, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges LYNCH, MILMED and ANTELL.

The opinion of the court was delivered by MILMED, J.A.D.

Appellant Hoffman Import & Distributing Company (Hoffman) appeals from a judgment of the Division of Tax Appeals dismissing its appeal from an assessment made by the Director of the Division of Taxation under the Alcoholic Beverage Tax Law, N.J.S.A. 54:41-1 et seq. The matter had been submitted to the Division of Tax Appeals on a stipulation of facts and briefs.

The stipulation showed...

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