GEN. MOTORS ACCEPTANCE v. DIRECTOR

No. 010743-2007.

25 N.J. Tax 428 (2010)

GENERAL MOTORS ACCEPTANCE CORPORATION, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

February 18, 2010.


Attorney(s) appearing for the Case

Mitchell A. Newmark, for General Motors Acceptance Corporation (Morrison & Foerster, LLP, attorneys; Mr. Newmark and Paul H. Frankel, on the brief).

Julian F. Gorelli, for Director, Division of Taxation (Anne Milgram, Attorney General of New Jersey, attorney).


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.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases