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SAULWIL v. DIR., DIV. OF TAX.

DOCKET No. 014062-2013, DOCKET No. 014061-2013.

31 N.J. Tax 433 (2020)

SAULWIL, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. SAMUEL & LOUISE HAMMER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: January 10, 2020.

Attorney(s) appearing for the Case

Robert A. Fee for plaintiff (Robert A. Fee, Esq., attorney).

Heather Lynn Anderson for defendant (Gurbir S. Grewal, Attorney General of New Jersey, attorney).

In this matter, the court decides whether the Division of Taxation ("Taxation"), the State agency headed by defendant, the Director, Division of Taxation, correctly determined that the corporate plaintiff, Saulwil, Inc. ("Saulwil"), maintained inadequate books and records so that its reported...

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