Legal Opinion
Bristol-Myers Co. v. Taxation Division Director
New Jersey Tax Court
Decided November 2, 1981PublishedCited by 9 opinions
1Opinion of the Court
CONLEY, J. T. C.
The initial issue in this matter involves the time period within which a taxpayer may seek a refund from the Director of the Division of Taxation of taxes paid pursuant to the Corporation Business Tax Act (1945), N.J.S.A. 54:10A-1 et seq. The pertinent procedural facts are not in dispute. Plaintiff, a Delaware corporation, has regularly filed corporation business tax returns with the State and paid the amount of tax computed on its returns. In 1975 and 1977 the Director audited plaintiff and on September 8, 1977 assessed plaintiff additional taxes and interest for the years…
2Cases cited10 opinions
- O'KEEFFE v. SnyderSupreme Court of New Jersey · 1980
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- Clairol, Inc. v. KingsleySupreme Court of New Jersey · 1970
- Tewksbury Tp. v. Jersey Cent. Power & Light Co.New Jersey Superior Court Appellate Division · 1978
- McCullough Transp. Co. v. Div. of Motor VehiclesNew Jersey Superior Court Appellate Division · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Toys "R" Us, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 1997
- H.B. Acquisitions, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1991
- Pantasote, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1985
- Radiofone Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Bristol-Myers Co. v. DirectorNew Jersey Superior Court Appellate Division · 1986
4 more not listed; retrieve them via the Exa API.