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GNOC, CORP. v. DIRECTOR, DIV. OF TAX.

746 A.2d 466 (2000)

GNOC, CORP. t/a The Grand, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided February 25, 2000.

Attorney(s) appearing for the Case

Janyce M. Wilson, Morristown, for plaintiff-appellant (Graham, Curtin & Sheridan, attorneys; Ms. Wilson and Kent L. Schwarz, on the brief).

Marlene G. Brown, Deputy Attorney General, for defendant-respondent (John J. Farmer, Attorney General, attorney; Ms. Brown, on the brief).

Before Judges PETRELLA, BRAITHWAITE and COBURN.

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

Plaintiff, GNOC, Corp. t/a The Grand ("GNOC"), appeals from a summary judgment granted by the Tax Court that dismissed its complaint seeking to set aside the determination of defendant, Director, Division of Taxation ("Director")1. The determination directed GNOC to pay the State of New Jersey $158,466 in sales and use taxes pursuant to the New Jersey Sales and Use Tax Act,...

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