COMMERCIAL REFRIGERATION, ETC. v. TAXATION DIV.


184 N.J. Super. 387 (1981)

446 A.2d 210

COMMERCIAL REFRIGERATION & FIXTURE CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Superior Court of New Jersey, Tax Court of New Jersey.

April 23, 1981.


Attorney(s) appearing for the Case

Michael K. Diamond for plaintiff (Diamond, Diamond & Afflitto, attorneys).

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


CONLEY, J.T.C.

Plaintiff is in the business of selling new and used refrigeration units to retail and wholesale food establishments. Some of plaintiff's sales are made pursuant to installment sales agreements.1 During the years involved in this litigation some of plaintiff's customers defaulted on the terms of their contracts and, apparently by agreement with these customers, plaintiff engaged in what it has termed "friendly repossessions...

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