Legal Opinion
Hess Realty Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided July 14, 1988PublishedCited by 14 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state tax case plaintiff, Hess Realty Corporation (HRC), seeks review of a determination by the Director of the Division of Taxation (Director) revising HRC’s “business allocation factor” for purposes of its corporation business taxes for the tax years 1981 and 1982 pursuant to the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 to -40. HRC argues that the Director’s determination does not accurately reflect its business activity both within and outside this State. On this issue both HRC and the Director have moved for summary judgment.
*65The CBT, enacted in 1945,…
2Cases cited16 opinions
- 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
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Donadio v. CunninghamSupreme Court of New Jersey · 1971
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Brunswick Corp. v. Director, Div. of TaxationNew Jersey Tax Court · 1991
- Brunswick Corp. v. Director, Div. of TaxationSupreme Court of New Jersey · 1994
- International Paper Co. v. Taxation Division DirectorNew Jersey Tax Court · 1990
- New Jersey Natural Gas Co. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Mayer & Schweitzer, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
9 more not listed; retrieve them via the Exa API.