Legal Opinion
Telebright Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided March 24, 2010PublishedCited by 4 opinions
1Opinion of the Court
DeALMEIDA, P.J.T.C.
This case presents the question of whether a Delaware corporation with offices in Maryland is subject to the New Jersey Corporation Business Tax Act (“CBT Act”), N.J.S.A 54:10A-1, et ■seq., by virtue of the fact that a New Jersey resident employed by the company “telecommutes” by receiving and performing her work assignments each business day at her New Jersey home via computer and telephone. For the reasons stated more fully *340below, the court concludes that a foreign corporation that regularly and consistently permits its employee to work each business day at a New Jersey…
2Cases cited45 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Milliken v. MeyerSupreme Court of the United States · 1941
- Shaffer v. HeitnerSupreme Court of the United States · 1977
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
40 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Telebright Corp. v. DirectorNew Jersey Superior Court Appellate Division · 2012
- Lorillard Licensing Co. v. Director, Division of TaxationNew Jersey Tax Court · 2014
- Toyota Motor Credit Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2014
- Village Super Market of PA, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2013