RITEWAY RENTALS, INC. v. MOTOR VEHICLES DIV. DIRECTOR


2 N.J. Tax 117 (1981)

RITEWAY RENTALS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF MOTOR VEHICLES, DEFENDANT.

Tax Court of New Jersey.

January 14, 1981.


Attorney(s) appearing for the Case

Courtland T. Babcock, II, for plaintiff (Babcock & Hennes, attorneys).

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


CONLEY, J.T.C.

This is an action by a taxpayer for a tax refund pursuant to the Motor Fuels Use Tax Act, N.J.S.A. 54:39A-1 et seq. Plaintiff is a New Jersey corporation engaged in the business of leasing tractors, trailers and related equipment used in the trucking industry. In the course of its business plaintiff pays both the motor vehicle fuel tax and the motor fuels use tax. The former tax is imposed pursuant to N.J.S.A. 54:39-1 et seq...

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