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SLATER v. DIRECTOR, DIV. OF TAXATION

No. A-4579-11T4.

27 N.J. Tax 185 (2013)

GLENN B. SLATER, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided February 15, 2013.

Attorney(s) appearing for the Case

Glenn B. Slater, appellant, argued the cause pro se.

Heather Lynn Anderson , Deputy Attorney General, argued the cause for respondent ( Jeffrey S. Chiesa , Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel; Ms. Anderson, on the brief).

Before Judges ESPINOSA and GUADAGNO.

PER CURIAM.

Plaintiff appeals from a decision of the Tax Court that denied his motion seeking a refund of Sales and Use tax ("S & U") and granted the motion filed by defendant, Director, Division of Taxation (the Director), to dismiss his complaint with prejudice for lack of subject matter jurisdiction. The facts and issues raised by this appeal are set forth in the Tax Court's published opinion,

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