1. Home
  2. Browse Decisions
  3. N.J.
  4. 11 N.J.
  5. 11 N.J. Tax 561 (1991)
 

TEXAS E. TRANS. CORP. v. DEPT. OF TREASURY, DIV. OF TAX.

11 N.J. Tax 561 (1991)

TEXAS EASTERN TRANSMISSION CORP., PLAINTIFF, v. DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 31, 1991.

Attorney(s) appearing for the Case

Edwin C. Landis, for plaintiff (Meyner & Landis, attorneys).

Carolyn Lurry Mapp, for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayer seeks a refund of $152,473 use tax erroneously paid on charges for installation of property which, after payment of the tax, was determined to be real not personal property. The subject use tax was paid for the period January 1, 1982 through December 31, 1984 with tax returns filed February 20, 1982 through January 20, 1985.1 At issue is whether taxpayer's consent...

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