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SPENCER GIFTS, INC. v. TAXATION DIV. DIRECTOR

182 N.J. Super. 179 (1981)

440 A.2d 104

SPENCER GIFTS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Superior Court of New Jersey, Tax Court of New Jersey.

November 12, 1981.

Attorney(s) appearing for the Case

Ronald A. Wagenheim, for plaintiff (Cooper, Perskie, Katzman, April, Niedelman & Wagenheim and P.J. DiQuinzio and Richard P. Wild, members of the Pennsylvania Bar, attorneys).

Joseph C. Small, for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

Spencer Gifts, Inc. challenges a deficiency assessment under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., of $199,960.79 plus interest for the years 1974 through 1976, and the denial of refund claims in the amounts of $19,648.61, $29,116.90 and $24,019.53 for sales taxes paid for the years 1976, 1977 and 1978, respectively.

The challenge is based on the taxpayer...

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