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DEL VAL PENNYSAVER, INC. v. TAXATION DIV. DIRECTOR

3 N.J. Tax 164 (1981)

DEL VAL PENNYSAVER, INC. AND CUSTOM PRINTING, INC., PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 5, 1981.

Attorney(s) appearing for the Case

Nicholas Panarella, Jr., for plaintiffs.

Harley Williams for defendant (John J. Degnan, attorney).

ANDREW, J.T.C.

This is an appeal from a determination of the Director of the Division of Taxation that plaintiffs Del Val Pennysaver, Inc. ("Del Val") and Custom Printing, Inc. ("Custom Printing") are liable for sales taxes imposed on printing expenses incurred by Del Val during the period from July 1, 1974 to June 30, 1976. A total of $15,819.65 in taxes, interest and penalties has been paid, and Del Val seeks a refund of that amount.1

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