GODWIN PUMPS OF AMERICA v. DIR., DIV. OF TAX.


19 N.J. Tax 325 (2001)

GODWIN PUMPS OF AMERICA, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

January 22, 2001.


Attorney(s) appearing for the Case

Richard M. Conley for plaintiff (Archer & Greiner, attorneys).

Janet B. Greenberg for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).


KAHN, J.T.C.

This is the court's opinion with respect to defendant, Director, Division of Taxation's (Division), motion to dismiss the complaint of plaintiff, Godwin Pumps of America (taxpayer), for lack of subject matter jurisdiction. The issue before this court is whether taxpayer's amended corporate business tax ("CBT") return for the 1993 tax year was filed with the Division in a timely manner.

The original...

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