and Antonio Spera and Daniela Ciminella (together “plaintiffs”, and “Nino” to reference the corporate plaintiff), for the audit period Januthrough September 30, 2012. Defendant, Director, Division of Taxation (the “Division”) moved for summary judgment claiming that it properly assessed additional tax, interest, and penalties on Nino Pizza Star Corp. 015567-2014 Dear Counsel: This opinion constitutes the court’s decision of the parties’ respective summary judgment motions in the above matters. Director, Division of Taxation Docket No. 015828-2014 Antonio Spera and Daniela Ciminella v. Box 106 Trenton, New Jersey 08625 Re: Nino Pizza Star Corp v. Hughes Justice Complex 25 Market Street P.O. Office of the Attorney General Division of Law R.J. 850-870 Route 1 North North Brunswick, New Jersey 08902 Heather Lynn Anderson, Esq. NOT FOR PUBLICATION WITHOUT APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS TAX COURT OF NEW JERSEY 153 Halsey Street Gibraltar Building - 8th Floor Newark, New Jersey 07101 (609) 815-2922 Ext.
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