SUTTON WAREHOUSING v. DIRECTOR


290 N.J. Super. 686 (1996)

676 A.2d 615

SUTTON WAREHOUSING, INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided May 31, 1996.


Attorney(s) appearing for the Case

Paul Tannenbaum, Deputy Attorney General, argued the cause for appellant Director, New Jersey Division of Taxation (Deborah T. Poritz, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mr. Tannenbaum, on the brief).

Richard I. Miller argued the cause for respondent Sutton Warehousing, Inc. (Harold Leib, attorney; Mr. Leib and Mr. Miller, on the brief).

Before Judges MICHELS, BAIME and VILLANUEVA.


The opinion of the court was delivered by MICHELS, P.J.A.D.

We granted defendant Director, New Jersey Division of Taxation (Director), leave to appeal from an order of the Tax Court of New Jersey that declared a Corporate Business Tax (CBT) Assessment upon plaintiff Sutton Warehousing, Inc. null and void by virtue of the entire controversy doctrine. At issue is whether the entire controversy doctrine can be utilized to dictate the way in which the Director administers...

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