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DEL VAL PENNYSAVER v. TAXATION DIV. DIRECTOR

188 N.J. Super. 108 (1983)

456 A.2d 115

DEL VAL PENNYSAVER, INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided January 24, 1983.

Attorney(s) appearing for the Case

Harley A. Williams, Deputy Attorney General, argued the cause for defendant-appellant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Herbert K. Glickman, Deputy Attorney General, and Harley A. Williams on the brief).

Ronald B. Edelman argued the cause for plaintiff-respondent (Nicholas Panarella, Jr., attorney).

Before Judges MILMED, MORTON I. GREENBERG and FURMAN.

The opinion of the court was delivered by MILMED, P.J.A.D.

The Director of the Division of Taxation (Director) appeals from a judgment of the Tax Court which, in essence, reversed his determinations that plaintiff Del Val Pennysaver, Inc., and its printer Custom Printing, Inc.,1 were liable for sales taxes on purchases by plaintiff from the printer of certain printed materials. This appeal and two other appeals pending in this court involving...

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