Legal Opinion
Brunswick Corp. v. Director, Div. of Taxation
New Jersey Tax Court
Decided May 21, 1991PublishedCited by 9 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer contests deficiency tax assessments, interest and penalties imposed by the Director of the Division of Taxation (Director) with regard to taxpayer’s 1986 and 1987 corporation business tax (CBT) returns. The deficiency assessments result from the Director’s modification of the allocation factor used by taxpayer to calculate the portion of its income attributable to New Jersey under the New Jersey Corporation Business Tax Act (CBT Act), N.J.S.A. 54:10A-1 et seq.1 The Director’s allocation differed from taxpayer’s in that the Director included leased real and tangible…
2Cases cited32 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- International Harvester Co. v. EvattSupreme Court of the United States · 1947
- Schierstead v. City of BrigantineSupreme Court of New Jersey · 1959
- Pascucci v. VagottSupreme Court of New Jersey · 1976
27 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Reuben H. Donnelley Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1992
- Brunswick Corp. v. Director, Div. of TaxationSupreme Court of New Jersey · 1994
- Brunswick Corp. v. DirectorNew Jersey Superior Court Appellate Division · 1993
- Mayer & Schweitzer, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Beljakovic v. DirectorNew Jersey Tax Court · 2012
4 more not listed; retrieve them via the Exa API.