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HEICO CORP. v. DIR., DIV. OF TAXATION

20 N.J. Tax 106 (2002)

HEICO CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 24, 2002.

Attorney(s) appearing for the Case

Peter A. Berman, Robin W. Weiner, for plaintiff (Berman & Weiner, attorneys).

Mindy H. Gensler, Deputy Atty. Gen., for defendant (David Samson, Attorney General of New Jersey, attorney).

BIANCO, J.T.C.

This is the court's determination with respect to plaintiff's motion for reconsideration of the court's order of September 28, 2001, dismissing the complaint for lack of jurisdiction due to plaintiff's failure to timely file the complaint.

Plaintiff Heico Corporation ("Heico") was incorporated in New Jersey in or about June 1985. Carol E. Costello is Heico's President, John P. Costello is its Vice-President, and James E. Heims is its Secretary...

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