Legal Opinion
Tamko Asphalt Products, Inc. v. Glaser
New Jersey Tax Court
Decided July 5, 1983PublishedCited by 7 opinions
1Opinion of the Court
LASSER, P.J.T.C.
This is an action contesting the assessment of New Jersey corporation business tax for the year 1980. Taxpayer, a Maryland corporation engaged in the manufacture of asphalt roofing products, maintains that its contacts with the State of New Jersey are insufficient to subject it to taxation under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. This act imposes a franchise or privilege tax on every foreign and domestic corporation “... for the privilege of having or exercising its corporate franchise in this State, or for the privilege of doing business,…
2Cases cited20 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
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3Cited by7 opinions
- Silent Hoist & Crane Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Nine Franklin Corp. v. StateNew Jersey Superior Court Appellate Division · 1993
- Tamko Asphalt Products, Inc. of Maryland v. GlaserNew Jersey Superior Court Appellate Division · 1984
- Thomson-Leeds Co. v. Taxation Division DirectorNew Jersey Tax Court · 1985
- Home Impressions, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2004
2 more not listed; retrieve them via the Exa API.