HARRY'S LOBSTER HOUSE CORP. v. DIR. DIV. OF TAXATION


23 N.J. Tax 149 (2006)

HARRY'S LOBSTER HOUSE CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 5, 2006.


Attorney(s) appearing for the Case

William F. Dowd for plaintiff (Dowd & Reilly, attorneys).

Heather Lynn Anderson for defendant (Zulima V. Farber, Attorney General of New Jersey, attorney).


MENYUK, J.T.C.

Plaintiff contests a final determination by the Director, Division of Taxation ("Director"), denying an administrative review of a notice of assessment related to final audit determination because the plaintiff's protest had been untimely filed. Defendant Director now moves for summary judgment, contending that the complaint must be dismissed because there is no dispute that the protest was filed beyond the period permitted by statute and that this...

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