Legal Opinion
Chiron Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided November 19, 2004Published
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff Chiron Corporation, a Delaware corporation with its corporate headquarters in California, has appealed assessments of corporation business tax (“CBT”) for tax years 1992, 1993, and 1994 imposed by the defendant Director of the New Jersey, Division of Taxation (“Director”) under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41. Specifically, the appeal challenges the Director’s computation of plaintiff’s sales fraction (also called the receipts fraction), pursuant to N.J.S.A. 54:10A-6, with respect to revenue plaintiff received from its joint…
2Cases cited12 opinions
- Chiron Corporation, a Delaware Corporation v. Ortho Diagnostic Systems, Inc., a New Jersey CorporationCourt of Appeals for the Ninth Circuit · 2000
- Kozlowski v. KozlowskiSupreme Court of New Jersey · 1979
- Stryker Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001
- 68th St. Apts., Inc. v. LauricellaNew Jersey Superior Court Appellate Division · 1976
- Wittner v. MetzgerNew Jersey Superior Court Appellate Division · 1962
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