Legal Opinion
Mark Andy, Inc. v. Taxation Div. Director
New Jersey Tax Court
Decided December 23, 1986PublishedCited by 2 opinions
1Opinion of the Court
LASSER, P.J.T.C.
This ease involves the contest of an estimated corporation business tax assessment of $10,000 a year for tax years 1979 through 1981 imposed by the Division of Taxation against Mark Andy, Inc., a Missouri corporation, and a Division directive to file corporation business tax returns for the years 1979 through 1985 pursuant to the New Jersey Corporation Business Tax Act (N.J.S.A. 54:10A-1 et seq.). Mark Andy contends that its business activities do not meet the statutory criteria for imposition of the tax and that imposition of the tax is violative of the Commerce and Due…
2Cases cited20 opinions
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- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Standard Pressed Steel Co. v. Department of Revenue of Wash.Supreme Court of the United States · 1975
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3Cited by2 opinions
- Pomco Graphics, Inc. v. DirectorNew Jersey Tax Court · 1993
- Chester A. Asher, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006