SHARPS, PIXLEY, INC. v. DIR. DIV. OF TAX.


16 N.J. Tax 626 (1997)

SHARPS, PIXLEY, INCORPORATED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

August 26, 1997


Attorney(s) appearing for the Case

Charles M. Costenbader for plaintiff, (Stryker, Tams & Dill, attorneys, Charles H. Friedrich on the brief).

Gail Menyuk for defendant (Peter Verniero, Attorney General of New Jersey, attorney).


SMALL, J.T.C.

Plaintiff, Sharps, Pixley, Inc. ("SPI"), contests the June 3, 1994 denial by the defendant, Director, Division of Taxation, ("Director") of a claim for refund of taxes paid under the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40. The matter is before the court on a stipulated record pursuant to R. 8:8-1(b).

There is no dispute that for the tax years 1980, 1981, 1983 and 1984, SPI overpaid its corporation business tax (...

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