BIANCO, J.T.C.
This opinion constitutes the Tax Court's decision concerning the motion filed by defendant, Director, Division of Taxation (hereinafter "the Director"), to dismiss for untimely filing and the cross-motion for summary judgment filed by plaintiff, General Motors Acceptance Corporation (hereinafter "GMAC"). For reasons set forth in this opinion, the Director's motion is granted and GMAC's motion is denied.
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.