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N.J. HOTEL HOLD., INC. v. TAXATION DIV. DIR.

15 N.J. Tax 428 (1996)

NEW JERSEY HOTEL HOLDINGS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 21, 1996.

Attorney(s) appearing for the Case

Avrom J. Gold for plaintiff (Mandelbaum, Salsburg, Gold, Lazris, Discenza & Steinberg, attorneys).

Paul Tannenbaum for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).

SMALL, J.T.C.

In this case the court holds that a person who acquires assets by way of a deed in lieu of foreclosure and a bill of sale, and who fails to give notice to the Director of the Division of Taxation under N.J.S.A. 54:32B-22(c), is liable for the sales and use tax liability of the person from whom the assets are acquired.

Plaintiff, New Jersey Hotel Holdings, Inc., challenges assessments by defendant, Director, Division of Taxation, for Sales...

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