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PEOPLES EXP. CO. v. TAXATION DIV. DIR.

10 N.J. Tax 417 (1989)

PEOPLES EXPRESS COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 28, 1989.

Attorney(s) appearing for the Case

Richard J. Sapinski for plaintiff (Sills, Cummis, Zuckerman, Radin, Tischman, Epstein & Gross, attorneys; Herbert L. Zuckerman, Robert J. Alter and Richard J. Sapinski on the brief).

Margaret A. Holland for defendant (Peter N. Perretti, Jr., Attorney General of New Jersey, attorney).

ANDREW, J.T.C.

This is a state tax case in which plaintiff, Peoples Express Company, Inc., challenges the denial of five tax refund claims by defendant, Director, Division of Taxation (Director), for taxes assessed under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. and the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 et seq., for the tax years of 1978 through 1982...

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