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LADY FRANCES, LLC v. DIRECTOR

No. 008629-2007

24 N.J. Tax 545 (2009)

LADY FRANCES V, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

March 6, 2009.

Attorney(s) appearing for the Case

George K. Miller, Jr., for plaintiffs (Miller and Gallagher, attorney).

Marikae Toye, for defendant (Anne Milgram, Attorney General of New Jersey, attorney).

SMALL, P.J.T.C.

The issue in this case is whether plaintiff, Lady Frances V, LLC ("LLC") is subject to use tax (N.J.S.A. 54:32B-6) of $26,813 plus penalties and interest based on the 69 days (during June, July, August and September 2005) and 46 days (during June, July, and August 2006) that the LLC's yacht, Lady Frances IV (the "Yacht"),1 was docked in New Jersey.

Both parties have moved for summary judgment. I have concluded...

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