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H.B. ACQUISITIONS, INC. v. DIRECTOR, DIV. OF TAXATION

12 N.J. Tax 60 (1991)

H.B. ACQUISITIONS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided August 30, 1991.

Attorney(s) appearing for the Case

Jeffrey G. Kramer, for plaintiff (Kraft & McManimon, attorneys).

Sarah T. Darrow, for defendant (Robert J. Del Tufo, Atty. Gen. of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayer, H.B. Acquisitions, Inc., seeks a refund of New Jersey corporation business tax (CBT) paid for December 1, 1984 through January 9, 1985 (short period), in the amount of $185,791.00, plus interest. The Director denied the refund, determining that the claim for refund was not timely filed. The facts have been stipulated by the parties, and the parties have filed cross motions for summary judgment.

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