1. Home
  2. Browse Decisions
  3. N.J.
  4. 25 N.J.
  5. 25 N.J. Tax 452 (2010)
 

MILLWORK INSTAL. v. DEPT. OF TREAS.

No. 016329-2009.

25 N.J. Tax 452 (2010)

MILLWORK INSTALLATION, INC., T/A MIDWEST INSTALLATION, Plaintiff, v. STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

July 16, 2010.

Attorney(s) appearing for the Case

Jeanine D. Clark for plaintiff (Margolis Edelstein, attorneys).

Michael J. Duffy for defendant (Paula T. Dow, Attorney General of New Jersey, attorney).

DeALMEIDA, P.J.T.C.

The issue before the court is whether R. 4:50-1 vests this court with jurisdiction to vacate a Certificate of Debt issued against a taxpayer by the Director, Division of Taxation pursuant to N.J.S.A. 54:49-12. For the reasons stated more fully below, the court concludes that a taxpayer may not use R. 4:50-1 as a vehicle for challenging the validity of a Certificate of Debt issued by the Director. Plaintiff's complaint, therefore...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases