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C.J. KOWASAKI, INC. v. STATE, DIV. OF TAXATION

13 N.J. Tax 160 (1993)

C.J. KOWASAKI, INC., A NEW JERSEY CORPORATION, GRACE CUMMINS AND ROBERT CUMMINS, PLAINTIFFS, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided March 25, 1993.

Attorney(s) appearing for the Case

Ronald J. Cappuccio for plaintiff.

Rene' Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

In this state tax matter, plaintiffs attack a judgment of the Tax Court entered on December 7, 1987, claiming that the filing of certificates of debt (CODs) give them a new right to have the underlying tax liability reviewed.

A number of issues relating to various taxes were brought before the court by the complaint, but all the disputes between the parties have been resolved except the claim of plaintiff...

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