N.J. DENTAL SERV. PLAN, INC. v. BALDWIN


7 N.J. Tax 421 (1985)

NEW JERSEY DENTAL SERVICE PLAN, INC., PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 17, 1985.


Attorney(s) appearing for the Case

Douglas G. Sanborn for plaintiff (Jamieson, McCardell, Moore, Peskin & Spicer, attorneys).

Herbert K. Glickman for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


LASSER, P.J.T.C.

This is an action by New Jersey Dental Service Plan (hereinafter taxpayer) for refund of $40,607.36 of sales tax paid by it during the period January 28, 1981 to December 13, 1982. Taxpayer seeks an order vacating the Director's determination of September 2, 1983 denying refund of sales tax paid prior to December 13, 1982.

The following facts were stipulated by the parties. Taxpayer was incorporated as a nonprofit corporation pursuant to ...

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