Legal Opinion
United Parcel Service General Services Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided June 5, 2009PublishedCited by 5 opinions
1Opinion of the Court
KUSKIN, J.T.C.
TABLE OF CONTENTS
I. Introduction........................................7
II. Years and Assessments In Issue......................7
III. Issues.............................................8
IV. General Factual Background ........................11
V. Applicable Legal Principles..........................12
VI. Discussion and Analysis of Issues....................14
A Imputation of Interest...........................14(1) Cash Management System (GS, Telecom, UPSCO, AF and WWF).........14(2) Warehoused Liabilities (GS)...................24(3) Deduction of Imputed Interest…
2Cases cited27 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
22 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United Parcel Service General Services Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2013
- United Parcel Service General Services v. Division of Taxation (072421)Supreme Court of New Jersey · 2014
- Comcast of South Jersey, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2013
- De Rosa v. Director, Division of TaxationNew Jersey Tax Court · 2015
- XPEDITE SYSTEMS, INC. VS. DIRECTOR, DIVISION OF TAXATION (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2020