Adamar of New Jersey v. Director, Division of Taxation

Supreme Court of New Jersey

Adamar of New Jersey v. Director, Division of Taxation

768 A.2d 1054, 167 N.J. 67, 2001 N.J. LEXIS 334

DecidedApril 3, 2001

StatusPublished

This text of 768 A.2d 1054 (Adamar of New Jersey v. Director, Division of Taxation) is published on Counsel Stack Legal Research, covering Supreme Court of New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Adamar of New Jersey v. Director, Division of Taxation, 768 A.2d 1054, 167 N.J. 67, 2001 N.J. LEXIS 334 (N.J. 2001).

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Opinion

PER CURIAM.

We modify and affirm the judgment of the Appellate Division concerning taxation of complimentary alcoholic beverages substantially for the reasons explained in Judge Braithwaite’s opinion, Adamar v. Director, Div. of Taxation, 328 N.J.Super. 481, 746 A.2d 474 (App.Div.2000), as supplemented by this Court’s opinion in GNOC v. Director, Div. of Taxation, 167 N.J. 62, 768 A.2d 1051 (2001), also filed today. We also affirm the Appellate Division’s determination to remand to the Tax Court for further proceedings the issue concerning taxation of non-alcoholic beverages.

[68]*68For affirmance — Chief Justice PORITZ and Justices STEIN, COLEMAN, LONG, VERNIERO, LaVECCHIA and ZAZZALI — 7.

Opposed — None.

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PER CURIAM.

We modify and affirm the judgment of the Appellate Division concerning taxation of complimentary alcoholic beverages substantially for the reasons explained in Judge Braithwaite’s opinion, Adamar v. Director, Div. of Taxation, 328 N.J.Super. 481, 746 A.2d 474 (App.Div.2000), as supplemented by this Court’s opinion in GNOC v. Director, Div. of Taxation, 167 N.J. 62, 768 A.2d 1051 (2001), also filed today. We also affirm the Appellate Division’s determination to remand to the Tax Court for further proceedings the issue concerning taxation of non-alcoholic beverages.

[68]*68For affirmance — Chief Justice PORITZ and Justices STEIN, COLEMAN, LONG, VERNIERO, LaVECCHIA and ZAZZALI — 7.

Opposed — None.

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Bluebook (online)

768 A.2d 1054, 167 N.J. 67, 2001 N.J. LEXIS 334, Counsel Stack Legal Research, https://law.counselstack.com/opinion/adamar-of-new-jersey-v-director-division-of-taxation-nj-2001.

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