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AIRWORK SERVICE DIVISION v. TAXATION DIV. DIRECTOR

2 N.J. Tax 329 (1981)

AIRWORK SERVICE DIVISION, A DIVISION OF PACIFIC AIRMOTIVE CORPORATION, AND A SUBSIDIARY OF PUREX CORPORATION LTD., A CALIFORNIA CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

March 27, 1981.

Attorney(s) appearing for the Case

James F. Keegan for plaintiff (Gerald C. Neary, James F. Keegan and Pitney, Hardin & Kipp, attorneys; William Kevin Wright on the brief).

Harry Haushalter for defendant (John Degnan, Attorney General of New Jersey, attorney; Harry Haushalter on the brief).

CRABTREE, J.T.C.

This is a sales tax case wherein plaintiff seeks review of a "Revised Final Determination" of defendant Director dated December 18, 1974, imposing an assessment of $628,255.31 (exclusive of interest and penalties) against plaintiff pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. The period covered by the assessment is August 12, 1971 to June 30, 1973. Both parties have moved for summary judgment pursuant to...

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