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HEUER v. DIRECTOR, DIV. OF TAX.

14 N.J. Tax 283 (1993)

JOHN F. HEUER, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 13, 1993.

Attorney(s) appearing for the Case

Arthur W. Burgess argued the cause for appellant (Joseph R. Bulman, on the brief).

Gail L. Menyuk, Deputy Attorney General, argued the cause for respondent (Fred DeVesa, Acting Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Thomas D. Kimmett, Deputy Attorney General, on the brief).

Before Judges PETRELLA and BAIME.

PER CURIAM.

Plaintiff John F. Heuer contests the imposition of a use tax by New Jersey upon the use in this state of his fifty-foot boat, which he purchased in Maryland at a public sale ordered by the United States District Court for the District of Maryland in 1987.

The Tax Court of New Jersey heard the matter on cross-motions for summary judgment with certain stipulated facts. There is no question that Heuer did not pay any sales or use tax to either Maryland...

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