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FIRST NAT'L CITY BK. v. TAXATION DIV. DIRECTOR

5 N.J. Tax 310 (1983)

FIRST NATIONAL CITY BANK, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

Decided March 23, 1983.

Attorney(s) appearing for the Case

Adrian M. Foley, Jr., John B. Murray and Jane Kasab, pro hac vice, with Keith A. Krauss on brief, for plaintiff (Connell, Foley & Geiser, attorneys).

Harry Haushalter, with Maureen Adams on brief, for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

HOPKINS, J.T.C.

Plaintiff has appealed from the imposition of use taxes, pursuant to the New Jersey Sales and Use Tax Act, on two corporate aircraft owned by it and based in New Jersey. It contends that the aircraft are exempt from the use tax by virtue of N.J.S.A. 54:32B-11(2) and, in any event, the tax violates the Commerce Clause and Equal Protection Clause of the United States Constitution.

Plaintiff...

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