1. Home
  2. Browse Decisions
  3. N.J.
  4. 9 N.J.
  5. 9 N.J. Tax 273 (1987)
 

KSS TRANSP. CORP. v. BALDWIN

9 N.J. Tax 273 (1987)

KSS TRANSPORTATION CORP., A DELAWARE CORPORATION, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR OF THE DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT.

Tax Court of New Jersey.

July 21, 1987.

Attorney(s) appearing for the Case

Keith E. Paterson and Fred O. Marcus, admitted pro hac vice for plaintiff (Horwood, Marcus and Braun, attorneys).

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

LASSER, P.J.T.C.

In this action KSS Transporation Corp. (KSS) challenges a use tax assessment imposed by the Director of the Division of Taxation on its purchase of an airplane. KSS contends: (1) the purchase and use of the aircraft are exempt under N.J.S.A. 54:32B-8.35, and if not exempt under this statute, then (2) the imposition of a use tax on its purchase of the aircraft is violative of the Commerce Clause of...

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