Legal Opinion
Ringgold Coal Mining Co. v. Taxation Division Director
New Jersey Tax Court
Decided April 29, 1982PublishedCited by 7 opinions
1Opinion of the Court
ANDREW, J. T. C.
Plaintiff, a foreign corporation, seeks review in this court of a determination by defendant Director, Division of Taxation, that plaintiff was subject to tax under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq., (“act”) for the years 1961 to 1976, inclusive.
The act imposes a franchise or privilege tax upon every domestic and foreign corporation... for the privilege of having or exercising its corporate franchise in this State, or for the privilege of doing business, employing or owning capital or property, or maintaining an office, in this State....…
2Cases cited26 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
21 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- William Wrigley, Jr. Co. v. Wisconsin Department of RevenueWisconsin Supreme Court · 1991
- Tamko Asphalt Products, Inc. v. GlaserNew Jersey Tax Court · 1983
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Silent Hoist & Crane Co. v. Director, Division of TaxationNew Jersey Tax Court · 1983
- Thomson-Leeds Co. v. Taxation Division DirectorNew Jersey Tax Court · 1985
2 more not listed; retrieve them via the Exa API.