BIANCO, J.T.C.
This matter comes before the Tax Court by letter from pro se plaintiff, Glenn B. Slater ("Mr. Slater"), which the court treated as a motion for summary judgment seeking a refund of Sales and Use tax ("S & U"); and the cross motion filed by the Director, seeking to dismiss Mr. Slater's complaint with prejudice for lack of subject matter jurisdiction, pursuant to R. 4:6-2.
For the reasons set forth below, Mr. Slater's motion...
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