Legal Opinion
Pomco Graphics, Inc. v. Director
New Jersey Tax Court
Decided September 1, 1993PublishedCited by 4 opinions
1Opinion of the Court
LAEIO, J.T.C.
(retired and temporarily assigned on recall)
Pomco Graphics, Inc. (Pomco) challenges a final determination of the Director, Division of Taxation, declaring it to be subject to tax under the New Jersey Corporation Business Tax Act (CBT), N.J.S.A 54:10A-1 et seq., and directing Pomco to file corporate business tax returns for the tax years 1979 through all subsequent years to the present.
The facts have been stipulated and the matter is before the court on cross-motions for summary judgment. The pertinent stipulated facts relating to the activities of Pomco for the years involved…
2Cases cited10 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Perez v. Pantasote, Inc.Supreme Court of New Jersey · 1984
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- Clairol, Inc. v. KingsleySupreme Court of New Jersey · 1970
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Accuzip, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Home Impressions, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2004
- Chester A. Asher, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006