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L & L OIL SERV., INC. v. DIR., DIV. OF TAX.

18 N.J. Tax 514 (2000)

L & L OIL SERVICE, INC., PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

January 21, 2000

Attorney(s) appearing for the Case

Harold Leib and Elisa Leib, for plaintiff (Harold Leib & Associates, attorneys).

Carol Johnston, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

KUSKIN, J.T.C.

Plaintiff, L & L Oil Service, Inc. ("L & L"), is engaged in the business of collecting waste oil, sludge, and anti-freeze from gasoline service stations, automobile dealers, industrial properties, and, on a less frequent basis, residential properties. Defendant, Director of the New Jersey Division of Taxation ("Director"), determined that plaintiff's business constituted "maintaining, servicing or repairing real property" under N.J.S.A.<...

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