LASSER, P.J.T.C.
This is an action by taxpayer for refund of cigarette tax paid on cigarettes destroyed by fire. Both the taxpayer and the Director have moved for summary judgment based on stipulated facts.
The facts as stipulated are that on January 17, 1979 a fire destroyed taxpayer's Edison, New Jersey, warehouse. The building and its contents were destroyed, including 18,247,820 cigarettes stored in the warehouse. Of this amount, 2,880,000 cigarettes had...
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