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PORTUGUESE SPANISH PALACE CORP. v. DIR., DIV. OF TAX.

20 N.J. Tax 100 (2002)

PORTUGUESE SPANISH PALACE CORP., A NEW JERSEY CORPORATION, MARIA FREITAS, ANTHONY FREITAS, FERNANDO BRITO AND ELIZABETH BRITO, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 17, 2002.

Attorney(s) appearing for the Case

Scott Tross for plaintiff (Herrick & Feinstein, attorneys).

Mindy Gensler for defendant (David Samson, Attorney General of New Jersey, attorney).

KAHN, J.T.C.

Defendant (Director) moves for summary judgment to dismiss plaintiffs' complaint. Plaintiffs cross-move to dismiss the Director's answer, pursuant to R. 8:6-3 and R. 4:23-5, essentially for failure to provide discovery. Since the Director's motion seeks to dismiss plaintiffs' complaint for lack of jurisdiction, and since this court, for the reasons hereinafter set forth, grants the Director's motion, thereby dismissing plaintiffs' complaint...

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