Legal Opinion
Silent Hoist & Crane Co. v. Taxation Division Director
New Jersey Tax Court
Decided June 16, 1987PublishedCited by 3 opinions
1Opinion of the Court
LASSER, P.J.T.C.
This case comes before the court on remand from the New Jersey Supreme Court, which held that taxpayer, Silent Hoist & Crane Co. (Silent Hoist), conducts its business as a “unitary business” and that its income from sales, property and investments in securities attributable to New Jersey is subject to the corporation business tax (CBT), N.J.S.A. 54:10A-1 et seq. Silent Hoist & Crane v. Taxation Div. Director, 100 N.J. 1, 494 A.2d 775 (1985). This case was remanded to the Tax Court to afford Silent Hoist an opportunity to demonstrate that the CBT allocation formula, N.J.S.A.…
2Cases cited8 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
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
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3Cited by3 opinions
- Hess Realty Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1988
- Mayer & Schweitzer, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Criticare, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2014