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HOME IMPRESSIONS, INC. v. DIRECTOR, DIV. OF TAXATION

21 N.J. Tax 448 (2004)

HOME IMPRESSIONS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 7, 2004.

Attorney(s) appearing for the Case

Laurence Reich for plaintiff (Carpenter, Bennett & Morrissey, attorneys).

Carol Johnston for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

BIANCO, J.T.C.

This is the court's determination regarding the Summary Judgment motion filed by plaintiff, Home Impressions, Inc. (hereinafter "Home Impressions"), and the cross motion for Summary Judgment filed by defendant, Director, Division of Taxation (hereinafter "the Director").

Home Impressions seeks to set aside the Director's Final Determination issued on November 7, 2002, which found that Home Impressions was subject to the New Jersey Corporation...

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