From Casetext: Smarter Legal Research

N.J. Dental Service Plan, Inc. v. Baldwin

Tax Court of New Jersey
Apr 16, 1986
8 N.J. Tax 335 (Tax 1986)

Opinion

Argued April 7, 1986.

Decided April 16, 1986.

Appeal from the Tax Court of New Jersey.

Douglas G. Sanborn argued the cause for appellant ( Jamieson, Moore, Peskin Spicer, attorneys; Douglas G. Sanborn and Kevin L. Lilly, on the brief).

Herbert K. Glickman, Deputy Attorney General, argued the cause for respondent ( W. Cary Edwards, Jr., Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Herbert K. Glickman on the brief).

Before Judges J.H. COLEMAN and HAVEY.


Plaintiff appeals from a decision of the Tax Court which affirmed a determination by the Director of the Division of Taxation. The Director decided that plaintiff's sales tax exemption was not retroactive but was effective as of the date of its application for exemption. We now affirm the decision of the Tax Court essentially for the reasons expressed by Judge Lasser in his decision dated May 17, 1985 and reported at 7 N.J. Tax 421 (Tax Ct. 1985).

Affirmed.


Summaries of

N.J. Dental Service Plan, Inc. v. Baldwin

Tax Court of New Jersey
Apr 16, 1986
8 N.J. Tax 335 (Tax 1986)
Case details for

N.J. Dental Service Plan, Inc. v. Baldwin

Case Details

Full title:NEW JERSEY DENTAL SERVICE PLAN, INC., PLAINTIFF-APPELLANT, v. JOHN R…

Court:Tax Court of New Jersey

Date published: Apr 16, 1986

Citations

8 N.J. Tax 335 (Tax 1986)

Citing Cases

Tischler v. Director, Div. of Tax

Estoppel has not barred the imposition of a tax which a governmental representative has verbally indicated by…

Newman v. Division of Taxation

Contrary to plaintiff's contentions, there can be little dispute that the New Jersey sales tax legislation…