L & L OIL SERV., INC. v. DIR., DIV. OF TAX.


19 N.J. Tax 390 (2001)

L & L OIL SERVICE, INC., PETITIONER-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided June 26, 2001.


Attorney(s) appearing for the Case

Harold Leib argued the cause for appellant (Harold Leib & Associates, attorneys; Mr. Leib and Elisa Leib, on the brief).

Carol Johnston, argued the cause for respondent (John J. Farmer, Jr., Attorney General, attorney; Mary C. Jacobson, Assistant Attorney General, of counsel; Ms. Johnston, Deputy Attorney General, on the brief).

Before Judges PETRELLA, NEWMAN and WELLS.


PETRELLA, P.J.A.D.

L & L Oil Service, Inc. (L & L), a New Jersey corporation, appeals from the entry of judgment in the Tax Court upholding a sales tax assessment by the Division of Taxation (Division) on its business operations of collecting waste oil. The Tax Court opinion is reported at 18 N.J.Tax 514 (Tax 2000).

In the Tax Court L & L's complaint challenged the final determination of the Director of the...

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