Legal Opinion
Home Impressions, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided June 7, 2004PublishedCited by 2 opinions
1Opinion of the Court
BIANCO, J.T.C.
This is the court’s determination regarding the Summary Judgment motion filed by plaintiff, Home Impressions, Inc. (hereinafter “Home Impressions”), and the cross motion for Summary Judgment filed by defendant, Director, Division of Taxation (hereinafter “the Director”).
Home Impressions seeks to set aside the Director’s Final Determination issued on November 7, 2002, which found that Home Impressions was subject to the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, (hereinafter “the Act”) and was required to file tax returns and remit the minimum tax in…
2Cases cited26 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Burger King Corp. v. RudzewiczSupreme Court of the United States · 1985
- 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
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
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3Cited by2 opinions
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
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