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State Courts -
New Jersey - January 31 - February 2, 2007
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State v. Goodmann, DOCKET NO. A-1447-05T1,
SUPERIOR COURT OF NEW JERSEY, APPELLATE DIVISION, February 2, 2007, Decided
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Overview: A customer who, following a billing dispute with a drug store regarding the cost of photo processing, took the finished photographs without paying for them, but gave his name and address to the store manager, was not guilty of shoplifting under N.J.S.A. § 2C:20-11(b)(1), therefore, the conviction was reversed on appeal.
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Yilmaz, Inc. v. Director, Div. of Taxation, DOCKET NO. A-0080-05T5,
SUPERIOR COURT OF NEW JERSEY, APPELLATE DIVISION, February 2, 2007, Decided
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Overview: In a state tax assessment appeal based on a cash business audit, involving only factual issues and the methods employed by the Director of the Division of Taxation, the standard of proof necessary to overcome the presumed correctness of the assessment was definite evidence, positive and certain in quality and quantity.
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