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TAS LAKEWOOD, INC. v. DIR., DIV. OF TAX.

19 N.J. Tax 131 (2000)

TAS LAKEWOOD, INC., PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 18, 2000.

Attorney(s) appearing for the Case

Norman E. Blatt, Jr. for plaintiff (J Scherline & Associates, attorneys).

Marlene G. Brown for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

ANDREW, P.J.T.C.

In this state tax case plaintiff, TAS Lakewood, Inc., a New Jersey corporation, contests a deficiency assessment under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 for the period April 1, 1993 to December 31, 1994. The contested deficiency assessment was imposed by defendant, Director of the Division of Taxation, because an audit of plaintiff's records revealed discrepancies between the gross...

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