1. Home
  2. Browse Decisions
  3. N.J.
  4. 166 N.J.
  5. 166 N.J. Super. 75 (1979)
 

REGISTRAR & TRANSFER CO. v. DIRECTOR, DIV. OF TAX.

166 N.J. Super. 75 (1979)

398 A.2d 1335

REGISTRAR & TRANSFER COMPANY, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided February 13, 1979.

Attorney(s) appearing for the Case

Mr. Harry Haushalter, Deputy Attorney General, argued the cause for defendant-appellant (Mr. John J. Degnan, Attorney General of New Jersey, attorney; Ms. Erminie L. Conley, Assistant Attorney General, of counsel).

Mr. James F. Keegan argued the cause for plaintiff-respondent (Messrs. Pitney, Hardin & Kipp, attorneys; Messrs. Gerald C. Neary and James F. Keegan, on the brief).

Before Judges LORA, MICHELS and LARNER.

The opinion of the court was delivered by LARNER, J.A.D.

The Director of the Division of Taxation appeals from a summary judgment granted to plaintiff Registrar & Transfer Company (Registrar) in an action for declaratory relief. The trial judge determined that receipts from the storage of cancelled stock certificates and miscellaneous related documents are not taxable under the New Jersey Sales and Use Tax Act which imposes a tax on receipts from services of ...

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