RIDOLFI v. DIRECTOR, DIVISION OF TAXATION


1 N.J. Tax 198 (1980)

JOSEPH G. RIDOLFI, T/A HUB BAR AND LIQUOR STORE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 27, 1980.


Attorney(s) appearing for the Case

Alan G. Frank, Jr. for plaintiff (Ridolfi & Friedman, attorneys).

Martin L. Wheelwright, Deputy Attorney General, for defendant (John J. Degnan, Attorney General of New Jersey, attorney).


LASSER, P.J.T.C.

This is an action by Joseph G. Ridolfi, t/a Hub Bar and Liquor Store, to review a deficiency assessment under the Sales Tax Act, N.J.S.A. 54:32B-1 et seq., for the period January 1, 1970 through June 30, 1972. The deficiency assessment in contest involves an additional tax of $2,253.43 plus penalty and interest, resulting from an increase in taxable sales from $150,365, as reported, to $195...

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