Legal Opinion
Reuben H. Donnelley Corp. v. New Jersey Department of Treasury
New Jersey Tax Court
Decided August 17, 1990PublishedCited by 3 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state tax case plaintiff, The Reuben H. Donnelley Corporation, seeks review of a decision of the Director, Division of Taxation revising the property fraction of plaintiffs business allocation factor for purposes of the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 et seq., for the tax years of 1988 and 1984.
Specifically, plaintiff maintains that the Director’s determination to exclude plaintiff’s “safe harbor leased” property from plaintiff’s property fraction was improper both substantively and procedurally. That is, it was substantively improper because the…
2Cases cited20 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- NJ Builders, Owners and Managers Association v. BlairSupreme Court of New Jersey · 1972
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3Cited by3 opinions
- Reuben H. Donnelley Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1992
- Continental Gypsum Co. v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Reuben H. Donnelley Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1991