Legal Opinion
Delmarva Power & Light Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided July 14, 2006PublishedCited by 2 opinions
1Opinion of the Court
SMALL, P.J.T.C.
Plaintiff, Delmarva Power and Light Company (“Delmarva”), argues that, because of the way in which provisions of the New Jersey Corporation Business Tax Act (the “CBT Act”), N.J.S.A. 54.10A-1 to -40, and the New Jersey Franchise and Gross Receipts Tax Act (the “F & GRT Act”), N.J.S.A. 54:30A-16 to -67 (repealed by L. 1997, c. 162, § 77, effective Jan. 1, 1998), were worded for the years 1994 to 1997, it (Delmarva) was not liable for either tax in those years. The parties agree that, for the years under appeal: (1) Delmarva was not subject to both taxes; (2) Delmarva had no…
2Cases cited26 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Kimmelman v. Henkels & McCoy, Inc.Supreme Court of New Jersey · 1987
- State v. ProfaciSupreme Court of New Jersey · 1970
21 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- New Jersey Natural Gas Co. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Pfizer Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2008