Village Super Market of PA Inc. v. Director, Division of Taxation, No. 021002-2010; Tax Court; opinion by Brennan, J.T.C.; decided and approved for publication October 23, 2013. DDS No. 34-4-1782 [25 pp.]
After World War II, Nicholas and Perry Sumas joined a food cooperative, now known as Wakefern Corporation whose members began to trade under the name ShopRite. In1954 the Sumas formed Village Super Market Inc. (INC), a New Jersey corporation whose principal place of business is now Springfield.
