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SWENSEN EST. v. TAXATION DIV. DIR.

12 N.J. Tax 558 (1992)

ESTATE OF ROY SWENSEN, DECEASED, BY JOANNE SWENSEN, EXECUTRIX, EDWARD SWENSEN AND LADY SWENSEN CORPORATION, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 22, 1992.

Attorney(s) appearing for the Case

Jay J. Freireich for Joanne Swensen, Executrix, Estate of Roy Swensen (Poe & Rotunda, attorneys); Joseph P. Castiglia for Edward Swensen and Lady Swensen Corporation.

Sarah T. Darrow for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayers contest a use tax deficiency assessment imposed by the Director of the Division of Taxation (Director) on the purchase and use of the yacht "Lady Swensen" (the vessel), claiming that the vessel was purchased by Lady Swensen Corporation, a North Carolina corporation, and used solely in interstate commerce. Director determined that the corporation was not a bona fide corporate entity. Pursuant to the Sales

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