Legal Opinion
Thomson-Leeds Co. v. Taxation Division Director
New Jersey Tax Court
Decided December 5, 1985PublishedCited by 3 opinions
1Opinion of the Court
ANDREW, J.T.C.
The issue presented in this state tax case is whether plaintiff, Thomson-Leeds Company, Inc. (Thomson-Leeds), a Delaware corporation, with its principal office in New York City, had sufficient business activities in New Jersey to require it to file corporation tax returns under the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 et seq., or, in the alternative, the Corporate Income Tax Act (CIT), N.J.S.A. 54:10E-1 et seq.
The facts were stipulated. Because this matter is one of those types of cases which are intensely fact-sensitive some factual detail is appropriate here.…
2Cases cited19 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- 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
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
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3Cited by3 opinions
- Pomco Graphics, Inc. v. DirectorNew Jersey Tax Court · 1993
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Mark Andy, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1986