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COMMERCIAL REFRIGERATION, ETC. v. TAX. DIV. DIRECTOR

2 N.J. Tax 415 (1981)

COMMERCIAL REFRIGERATION & FIXTURE CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 23, 1981.

Attorney(s) appearing for the Case

Michael K. Diamond for plaintiff (Diamond, Diamond & Afflitto, attorneys).

Joseph L. Yannotti, Deputy Attorney General, for defendant (John J. Degnan, Attorney General, of New Jersey, attorney).

CONLEY, J.T.C.

Plaintiff is in the business of selling new and used refrigeration units to retail and wholesale food establishments. Some of plaintiff's sales are made pursuant to installment sales agreements.1 During the years involved in this litigation some of plaintiff's customers defaulted on the terms of their contracts and, apparently by agreement with these customers, plaintiff engaged in what it has termed "friendly repossessions...

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