Legal Opinion
Ross Fogg Fuel Oil Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided June 7, 2005PublishedCited by 5 opinions
1Opinion of the Court
KAHN, J.T.C.
This is the court’s opinion with respect to cross-motions for summary judgment determining whether Petroleum Gross Receipts Tax (PGRT), N.J.S.A. 54:15B-1 to -12, must be added back in calculating entire net income pursuant to a 1993 legislative amendment to the New Jersey Corporation Business Tax (CBT), N.J.S.A. 54:10A-1 to -41. Ross Fogg Fuel Oil Company (taxpayer) contests the add-back of PGRT by the Director, Division of Taxation (Division), in computing taxpayer’s CBT liability for tax years 2000 and 2001.
I. FACTUAL BACKGROUND 1
Taxpayer is a corporation organized under the…
2Cases cited10 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- State v. ButlerSupreme Court of New Jersey · 1982
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- State v. MaguireSupreme Court of New Jersey · 1980
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- PPL Electric Utilities Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2014
- Duke Energy Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2014
- MASTERANK WAX, INC. v. RFC CONTAINER LLCDistrict Court, D. New Jersey · 2023
- PENN Entertainment, Inc. (f/k/a Penn National Gaming, Inc.) v. Department Of State RevenueIndiana Supreme Court · 2026
- ROCKLAND ELECTRIC COMPANY VS. DIRECTOR, DIVISION OF TAXATION (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2019