MAHER TERMINALS, INC. v. TAXATION DIV. DIRECTOR


6 N.J. Tax 513 (1984)

MAHER TERMINALS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ZIM-AMERICAN ISRAELI SHIPPING CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

July 30, 1984.


Attorney(s) appearing for the Case

Henry T. Benedetto for plaintiff Maher Terminals, Inc. (Meyner & Landis, attorneys).

Anthony Limitone, Jr. for plaintiff Zim-American Israeli Shipping Co., Inc.

Martin L. Wheelwright for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


CRABTREE, J.T.C.

Plaintiffs seek review in these consolidated proceedings of defendant's determination of deficiencies in sales and use tax. The audit period for Maher Terminals, Inc. (Maher) covers calendar quarters in the years 1976, 1977 and 1978. The audit period for Zim-American Israeli Shipping Co., Inc. (Zim) embraces calendar quarters in the years 1976 through 1980. The transactions giving rise to the sales tax deficiencies involve Maher as vendor and Zim...

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