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


915 A.2d 1069 (2007)

390 N.J. Super. 435

YILMAZ, INC., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided February 2, 2007.


Attorney(s) appearing for the Case

Todd W. Heck, Vineland, argued the cause for appellant (Basile & Testa, attorneys; Mr. Heck, on the brief).

Michael J. Duffy, Deputy Attorney General, argued the cause for respondent (Stuart Rabner, Attorney General, attorney; Patrick DeAlmeida, Assistant Attorney General, of counsel; Mr. Duffy, on the brief).

Before Judges AXELRAD, R.B. COLEMAN and GILROY.


The opinion of the court was delivered by

AXELRAD, J.T.C. (temporarily assigned).

This case presents the novel issue of the standard of proof necessary to overcome the presumed correctness of the Director, Division of Taxation's ("Director's") state tax assessments based on an audit of a cash business, involving only factual issues and the methods employed by the Director. In a reported opinion, the Tax Court judge applied the standard utilized in local property...

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