Legal Opinion
American Telephone & Telegraph Co. v. Director
New Jersey Tax Court
Decided December 23, 1993PublishedCited by 5 opinions
1Opinion of the Court
LARIO, J.T.C.
This is an appeal by plaintiff, American Telephone & Telegraph Company (AT & T), from a determination of defendant, Director, Division of Taxation, disallowing certain deductions taken by plaintiff from its taxable income on its 1983 New Jersey corporation business tax (CBT) return.
The issue presented in this appeal is whether AT & T, in computing its entire net income under the New Jersey Corporation Business Tax Act, N.J.S.A 54:10A-1 et seq. (CBT act), may *536deduct amounts contributed by it to its tax credit employee stock ownership plan (ESOP) on its 1983 CBT return. A deduction…
2Cases cited16 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Reck v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- Sabino v. DirectorNew Jersey Superior Court Appellate Division · 1996
- Sidman v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Liberty Mutual Insurance v. StateNew Jersey Tax Court · 1998
- Murphy v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2013