N.Y. SUSQUEHANNA & W. RY. CORP. v. STATE, DEPT. OF TREASURY, DIV. OF TAXATION


6 N.J. Tax 575 (1984)

NEW YORK SUSQUEHANNA AND WESTERN RAILWAY CORPORATION, PLAINTIFF, v. STATE OF NEW JERSEY DEPARTMENT OF TREASURY, DIVISION OF TAXATION AND TOWNSHIP OF SPARTA, DEFENDANTS.

Tax Court of New Jersey.

September 21, 1984.


Attorney(s) appearing for the Case

Gary Newman for plaintiff (Newman & Carey, attorneys).

Joseph L. Yannotti for defendant State of New Jersey, Department of Treasury, Division of Taxation (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

Brian M. Laddey for defendant Township of Sparta (Laddey & McGarry, attorneys).


LASSER, P.J.T.C.

This is a motion by the Director of the Division of Taxation seeking to dismiss taxpayer's complaint for lack of subject matter jurisdiction and for taxpayer's failure to exhaust administrative remedies. Taxpayer contests the Director's determination that taxpayer's property was not used for railroad purposes within the meaning of N.J.S.A. 54:29A-1 et seq. and, therefore, for the year...

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