Legal Opinion
Central National-Gottesman Inc. v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided June 14, 1996PublishedCited by 1 opinion
1Opinion of the Court
The opinion of the court was delivered by
STERN, J.A.D.
The Director of the Division of Taxation (Director) appeals from a judgment based on a determination of the Tax Court which concluded that the portion of plaintiff taxpayer’s income “derived from [its] investment division is not subject to taxation by New Jersey” and that plaintiff “is entitled to its claim for refund of corporate business taxes for 1988, 1989 and 1990.” Central National-Gottesman v. Director, Division of Taxation, 14 N.J. Tax 545, 560 (1995). We affirm substantially for the reasons expressed in the published opinion of…
2Cases cited14 opinions
- Rova Farms Resort, Inc. v. Investors Insurance Co. of AmericaSupreme Court of New Jersey · 1974
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- 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
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
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3Cited by1 opinion
- CENT. NAT.-GOTTESMAN v. DirectorNew Jersey Superior Court Appellate Division · 1996