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FERRARA v. DIRECTOR, DIV. OF TAXATION

127 N.J. Super. 240 (1974)

317 A.2d 80

JERRY M. FERRARA, PETITIONER-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 5, 1974.

Attorney(s) appearing for the Case

Mr. Frank J. Glock argued the cause for appellant (Messrs. Ferrara and Glock, attorneys).

Mr. Michael E. Goldman, Deputy Attorney General, argued the cause for respondent (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney).

Before Judges HANDLER, MEANOR and KOLE.

The opinion of the court was delivered by KOLE, J.S.C., Temporarily Assigned.

Appellant individually owns and operates a retail gasoline station. He challenges on this appeal a judgment by the Division of Tax Appeals based on a determination that the federal and state excise taxes on gasoline must be included in the computation of gross receipts for the purposes of the Unincorporated Business Tax Act, N.J.S.A. 54:11B-1 et seq.

That statute, enacted...

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