Cosmair, Inc. v. Director

New Jersey Superior Court App Division

Cosmair, Inc. v. Director

9 N.J. Tax 89

CourtNew Jersey Superior Court Appellate Division

DecidedDecember 19, 1986

StatusPublished

Cited by3 cases

This text of 9 N.J. Tax 89 (Cosmair, Inc. v. Director) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cosmair, Inc. v. Director, 9 N.J. Tax 89 (N.J. Ct. App. 1986).

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Opinion

PER CURIAM.

Plaintiff Cosmair, Inc. sought the Tax Court to order a refund of tax which plaintiff paid for the use of sample products which plaintiff manufactured and shipped to out-of-state customers by common carrier. The facts were stipulated. The Tax Court upheld the imposition of the tax, and plaintiff appealed.

[90]*90We affirm the judgment of the Tax Court essentially for the reasons stated by Judge Hopkins in his opinion, which may be found at 8 N.J.Tax 9 (Tax Ct.1985).

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PER CURIAM.

Plaintiff Cosmair, Inc. sought the Tax Court to order a refund of tax which plaintiff paid for the use of sample products which plaintiff manufactured and shipped to out-of-state customers by common carrier. The facts were stipulated. The Tax Court upheld the imposition of the tax, and plaintiff appealed.

[90]*90We affirm the judgment of the Tax Court essentially for the reasons stated by Judge Hopkins in his opinion, which may be found at 8 N.J.Tax 9 (Tax Ct.1985).

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Bluebook (online)

9 N.J. Tax 89, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cosmair-inc-v-director-njsuperctappdiv-1986.

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