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LA TRONCAL v. DIR., DIV. OF TAX.

DOCKET NO.: 013472-2017.

33 N.J. Tax 435 (2024)

LA TRONCAL FOOD CORP. AND VICENTE INTRIAGO, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: October 2, 2024.

Attorney(s) appearing for the Case

Chinemerem Njoku for plaintiff (C.N. Njoku, LLC., attorney).

Heather Lynn Anderson, Trenton, for defendant (Matthew S. Platkin, Attorney General of New Jersey, attorney).

This opinion following trial resolves plaintiffs' (collectively "Taxpayer") challenge to the assessment issued by defendant, the Director, New Jersey Division of Taxation ("Taxation"), after audit of Taxpayer's pizzeria. The auditor utilized an indirect methodology and estimated revenue upon a finding that Taxpayer's books and records...

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