HEPLER v. DIRECTOR, DIV. OF TAXATION


16 N.J. Tax 56 (1996)

PAUL HEPLER, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided October 18, 1996.


Attorney(s) appearing for the Case

Galvin & Grisanti, attorneys for appellant (Dennis M. Galvin, on the brief).

Peter Verniero, Attorney General, attorney for respondent (Joseph L. Yannotti, Assistant Attorney General, of counsel; Joseph P. Horan, II, Deputy Attorney General, on the brief).

Before Judges BILDER and KLEINER.


PER CURIAM.

Plaintiff Paul Hepler appeals from a Tax Court decision which dismissed his complaint at the conclusion of a trial. Plaintiff's complaint sought to establish that he was entitled to an exemption under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, for the price ($65,000) that he paid for a boat, the Venture III, purchased in Texas but brought to New Jersey and used exclusively in this State. Defendant...

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