Legal Opinion
Herdman Motor Co. v. State Board of Tax Appeals
Supreme Court of New Jersey
Decided November 4, 1937PublishedCited by 7 opinions
1Opinion of the Court
The opinion of the court was delivered by
Perskie, J.
Where, within the state, is the location of the “chief” office of a corporation for the purpose of levying a personal property tax upon its intangibles pursuant to our General Tax act (Pamph. L. 1918, ch. 236, pp. 847, et seq.), when the registered or principle office only of that corporation is in one taxing district and most of the business of that corporation is done in another taxing district?
The stipulated facts disclose that the prosecutor was incorporated under our General Corporation act on December 26th, 1914; that its registered…
2Cases cited8 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Bahrey v. PoniatishinSupreme Court of New Jersey · 1920
- Inter-Southern Life Insurance v. MillikenCourt of Appeals of Kentucky · 1912
- Newark Fire Insurance v. State Board of Tax AppealsSupreme Court of New Jersey · 1937
- Universal Insurance v. State Board of Tax AppealsSupreme Court of New Jersey · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- State Ex Rel. Willamette National Lumber Co. v. Circuit CourtOregon Supreme Court · 1949
- Continental Purchasing Co. v. City of NewarkNew Jersey Tax Court · 1940
- Corrado v. City of HobokenNew Jersey Tax Court · 1942
- Roth v. ProtosSupreme Court of New Jersey · 1938
- City of Newark v. New Jersey Investment Co.New Jersey Tax Court · 1940
2 more not listed; retrieve them via the Exa API.