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CONTAINER RING CO. v. DIRECTOR, DIVISION OF TAXATION

1 N.J. Tax 203 (1980)

CONTAINER RING CO., INC., PLYFIBER CONTAINER CORP., AND EASTERN STEEL BARREL CORP., PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 29, 1980.

Attorney(s) appearing for the Case

Robert B. Haines, for plaintiffs (Wharton, Stewart & Davis, attorneys). Harry Haushalter, Deputy Attorney General for defendant (John J. Degnan, Attorney General of New Jersey, attorney).

ANDREW, J.T.C.

Plaintiffs appeal from separate determinations of defendant denying their claims for refund with regard to plaintiffs' liability under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiffs claim exemption from sales and use tax and seek review of the Director's decision in this court.

The parties have submitted this matter on a stipulation of facts supplemented with...

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