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YILMAZ, INC. v. DIRECTOR, DIV. OF TAXATION

22 N.J. Tax 204 (2005)

YILMAZ, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 1, 2005.

Attorney(s) appearing for the Case

Todd W. Heck, for plaintiff (Basile & Testa, P.A., attorneys).

Mindy H. Gensler, for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

MENYUK, J.T.C.

Plaintiff Yilmaz, Inc. contests a final determination of the defendant Director, Division of Taxation (the "Director"), which found that plaintiff owed deficiencies of sales tax, N.J.S.A. 54:32B-1 to - 29, corporation business tax, N.J.S.A. 54:10A-1 to -41, and gross income tax (withholding), N.J.S.A. 54A:7-1 to -7. The principal issue is the validity of the "markup" analysis performed...

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