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FEESERS, INC. v. DIR., DIV. OF TAXATION

20 N.J. Tax 201 (2002)

FEESERS, INC. T/A FEESERS FOODS, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 20, 2002.

Attorney(s) appearing for the Case

John D. Sheridan, for plaintiff, pro hac vice (Serratelli, Schiffman, Brown, Calhoon, P.C., attorneys); Stephen P. Dicht, for plaintiff, local counsel (Stephen P. Dicht & Associates, P.C., attorney).

Carol Johnston, Deputy Atty. Gen., for defendant (David Samson, Attorney General of New Jersey, attorney).

BIANCO, J.T.C.

This is the court's determination regarding defendant's motion for summary judgment seeking a dismissal of the complaint, and plaintiff's cross-motion for summary judgment seeking a refund of litter control taxes paid pursuant to the Clean Communities and Recycling Act (N.J.S.A. 13:1E-92 et seq.)1 (hereinafter "the Act").

Plaintiff is a Pennsylvania wholesale food distributor that sells and distributes...

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