New Jersey Tax Court January 22, 2001 (Godwin Pumps of America v. Director, Division of Taxation)

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United States · · · 22-01-2001

KAHN, J.T.C.

This is the court’s opinion with respect to defendant, Director, Division of Taxation’s (Division), motion to dismiss the complaint of plaintiff, Godwin Pumps of America (taxpayer), for lack of subject matter jurisdiction.

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