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MEDIA GRAPHICS, INC. v. TAXATION DIV. DIRECTOR

7 N.J. Tax 23 (1984)

MEDIA GRAPHICS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 28, 1984.

Attorney(s) appearing for the Case

Laurence Reich for plaintiff (Carpenter, Bennett & Morrissey, attorneys).

Maureen Adams for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

CONLEY, J.T.C.

Plaintiff Media Graphics, Inc. seeks a determination that it is not liable under a deficiency assessment imposed by defendant Director, Division of Taxation, pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Defendant, by letter dated January 28, 1977, determined that plaintiff was liable for a tax underpayment of $54,042.95, plus interest and penalty, for the period from April 1, 1973 to March 31, 1976. The tax...

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