Legal Opinion
Employers' Fire Insurance v. Taxation Division Director
New Jersey Tax Court
Decided April 7, 1983PublishedCited by 5 opinions
1Opinion of the Court
ANDREW, J.T.C.
In these consolidated state tax actions plaintiffs seek refunds of retaliatory tax imposed by New Jersey pursuant to N.J.S.A. 17:32-15 for the tax years 1975, 1976, 1977 and 1978. As framed by the parties, the single issue in this case is whether plaintiffs’ contributions to the New Jersey Second Injury Fund, required by N.J.S.A. 34:15-94, may be taken into account in computing their retaliatory tax liability. All parties have moved for summary judgment pursuant to R. 4:46. A review of the pleadings, written stipulations of fact and affidavits reveals that there are no issues of…
2Cases cited20 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Denbo v. Tonwship of MoorestownSupreme Court of New Jersey · 1957
- Paul v. Baltimore Upholstering Co.Supreme Court of New Jersey · 1974
- Commonwealth v. Fireman's Fund InsuranceSupreme Court of Pennsylvania · 1952
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3Cited by5 opinions
- Workmen's Compensation Commission v. Property & Casualty Insurance Guaranty Corp.Court of Appeals of Maryland · 1990
- Employers' Fire Insurance v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1984
- Liberty Mutual Insurance v. StateNew Jersey Tax Court · 1998
- Employers' Fire Insurance v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 1985
- Mutual Assurance Co. v. GluckNew Jersey Tax Court · 1987