Legal Opinion
Bendix Corp. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided July 16, 1991PublishedCited by 20 opinions
1Opinion of the Court
The opinion of the court was delivered by
MUIR, Jr., J.A.D.,
Temporarily Assigned.
On this appeal, plaintiff, Bendix Corporation, a multi-jurisdictional, non-domiciliary corporation doing business in New Jersey, argues New Jersey transgressed the due process and commerce clause limitations of the United States Constitution when the State taxed capital gains Bendix earned from the sale of all its stock in two corporate affiliates. In 1981, Bendix sold its 20.6% stock ownership in ASARCO Inc., and its 100% stock ownership in United Geophysical Corporation (UGC). New Jersey relied on the unitary…
2Cases cited20 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
15 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- MeadWestvaco Corp. v. Illinois Department of RevenueSupreme Court of the United States · 2008
- Pledger v. Getty Oil Exploration Co.Supreme Court of Arkansas · 1992
- Lanco v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 2005
- Central National-Gottesman, Inc. v. DirectorNew Jersey Tax Court · 1995
15 more not listed; retrieve them via the Exa API.