Legal Opinion
Stryker Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 16, 1999PublishedCited by 13 opinions
1Opinion of the Court
KUSKIN, J.T.C.
The New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, imposes a tax on the entire net income of every corporation doing business in New Jersey. N.J.S.A 54:10A-2 and -5(c). Under N.J.S.A. 54:10A-6, a corporation which does business in New Jersey, and maintains a regular place of business in another state or states, is obligated to pay tax only on that *273portion of its entire net income which is allocable to this State. The formula for determining the allocation includes a “receipts fraction,” the numerator of which is the receipts of the corporation attributable to…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Stryker Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001
- Stryker Corp. v. DirectorNew Jersey Superior Court Appellate Division · 2000
- American Fire & Casualty Co. v. New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2005
- Mayer & Schweitzer, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
8 more not listed; retrieve them via the Exa API.