BLACK WHALE, INC. v. TAX. DIV. DIR.


15 N.J. Tax 338 (1995)

BLACK WHALE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 19, 1995.


Attorney(s) appearing for the Case

Bradley W. Henson, for plaintiff (Privetera, Henson & Wilson, attorneys).

Gail Menyuk, Deputy Attorney General, for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).


SMALL, J.T.C.

Black Whale, Inc., (Taxpayer) appeals from the October 26, 1992, determination of the Director of the New Jersey Division of Taxation (Director) that Taxpayer was liable for $41,539.01 plus interest in New Jersey Sales and Use Tax, N.J.S.A. 54:32B-1 to -29, with respect to its use in New Jersey of a fishing and passenger boat, Black Whale III. Additionally, or in the alternative, Taxpayer seeks a refund of $20,160.49 sales and use tax paid in...

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