Legal Opinion
Nine Franklin Corp. v. State
New Jersey Superior Court Appellate Division
Decided January 8, 1993PublishedCited by 4 opinions
1Per curiam
This is an appeal from the Tax Court’s decision upholding the Director’s assessment pursuant to the Corporation Business Tax (C.B.T.) Act, N.J.S.A. 54:10A-1 to -40 (the C.B.T. Act). The dispute focuses on the interpretation of I.R.C. § 291(a)(1) and whether the Tax Court correctly interpreted that section to hold the taxpayer liable for additional taxes under the C.B.T. Act.
I
Plaintiff-appellant Nine Franklin Corporation (Nine Franklin) filed a request on July 26, 1990 with the Director, Division of Taxation (Director), for a refund on its fiscal year 1988 C.B.T. Nine Franklin requested a…
2Cases cited8 opinions
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
- In Re the Closing of Jamesburg High SchoolSupreme Court of New Jersey · 1980
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
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3Cited by4 opinions
- Richard's Auto City v. DIR., DIV. OF TAXNew Jersey Superior Court Appellate Division · 1994
- International Business Machines Corp. v. DirectorNew Jersey Tax Court · 2011
- Clorox Products Manufacturing Co. v. Director, Division of TaxationNew Jersey Tax Court · 2006
- Toyota Motor Credit Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2014