Legal Opinion
Whirlpool Properties, Inc. v. DIR., DIV. OF TAX.
Supreme Court of New Jersey
Decided July 28, 2011No. 066595PublishedCited by 24 opinions
1Opinion of the CourtJustice LaVECCHIA
We granted leave to appeal to consider a facial challenge to the constitutionality of N.J.S.A. 54:10A-6(B) (the “Throw-Out Rule” or “Rule”), whose application, while it was in effect, increased a multi-state taxpayer’s New Jersey Corporate Business Tax (CBT) liability. See N.J.S.A. 54:10A-1 to -41. Although the Rule has since been repealed, see L. 2008, c. 120, it had substantial impact on multi-state entities such as the taxpayer-appellant in this matter. Whirlpool Properties, Inc. (Whirlpool), a Michigan corporation with its principal place of business in Michigan, raised the present…
2Cases cited45 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Washington v. GlucksbergSupreme Court of the United States · 1997
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Crowell v. BensonSupreme Court of the United States · 1932
- City of Chicago v. MoralesSupreme Court of the United States · 1999
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3Cited by24 opinions
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- In re the Application for a New Jersey Permit to Carry a Handgun by PantanoNew Jersey Superior Court Appellate Division · 2013
- Verizon New Jersey Inc. v. Hopewell BoroughNew Jersey Tax Court · 2012
- Beljakovic v. DirectorNew Jersey Tax Court · 2012
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