ARMSTRONG v. TAXATION DIV. DIRECTOR


5 N.J. Tax 117 (1983)

MARTIN A. ARMSTRONG, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

January 7, 1983.


Attorney(s) appearing for the Case

Neal S. Solomon for plaintiff (Pellettieri, Rabstein and Altman, attorneys).

Maureen Adams for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).


LASSER, P.J.T.C.

As a result of an audit of his businesses by the Division of Taxation, plaintiff filed a complaint seeking a declaratory judgment (pursuant to N.J.S.A. 2A:16-52) that sales of gold coins and gold and silver bullion are exempt from New Jersey sales and use tax.

The following facts were stipulated by the parties:

1. Plaintiff is the sole shareholder of Collector's Exchange, Ltd. and sole proprietor of the Princeton Coin Exchange...

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