1. Home
  2. Browse Decisions
  3. N.J.
  4. 8 N.J.
  5. 8 N.J. Tax 338 (1986)
 

L.B.D. CONST., INC. v. DIRECTOR, DIV. OF TAXATION

8 N.J. Tax 338 (1986)

L.B.D. CONSTRUCTION, INC., PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

July 21, 1986.

Attorney(s) appearing for the Case

David A. Belasco for plaintiff (Epstein, Epstein, Brown & Bosek, attorneys).

David Katzenstein for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).

ANDREW, J.T.C.

In this state sales tax case, there are two issues presented for determination, namely (1) whether the title transfer of a motor vehicle by a sole shareholder to his wholly-owned corporation, L.B.D. Construction, Inc. (LBD), plaintiff herein, constituted a "retail sale" pursuant to N.J.S.A. 54:32B-2(e), -2(f), and (2) if there was a retail sale, what should be the measure of the sales tax imposed by defendant, Director, Division of Taxation ...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases