Legal Opinion
Mayer & Schweitzer, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided September 18, 2002PublishedCited by 4 opinions
1Opinion of the Court
SMALL, P.J.T.C.
This is a case under the New Jersey Corporation Business Tax (the “CBT”) (N.J.S.A. 54:10A-1 to -40) which requires me to determine whether, within the meaning of N.J.S.A. 54:10A-6(B)(6), certain business receipts of the plaintiff are earned in New Jersey or elsewhere. More specifically, I must decide whether securities bought and sold by the plaintiff, a New Jersey domiciled company, are “integrated with a business carried on in another state” within the meaning of N.J.A.C. 18:7-8.12, in order to determine whether those receipts are “earned” at the location of the trader…
2Cases cited23 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- 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
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3Cited by4 opinions
- Weiss v. McFaddenSupreme Court of Arkansas · 2003
- Home Impressions, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2004
- Chiron Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2004
- Weiss v. McFaddenSupreme Court of Arkansas · 2003