Legal Opinion
AVCO Financial Services Consumer Discount Co. v. Director, Div. of Taxation
New Jersey Superior Court Appellate Division
Decided February 27, 1984PublishedCited by 4 opinions
1Opinion of the Court
The opinion of the court was delivered by
DREIER, J.A.D.
The Director of the Division of Taxation has appealed from an adverse determination by the Tax Court, reported at 4 N.J.Tax 349 (1982), thwarting the defendant’s efforts to tax the income received by plaintiff from loans made through its Pennsylvania offices to New Jersey residents. This case requires an analysis of the Corporate Income Tax Act, N.J.S.A. 54:10E-1 et seq., and of the Commerce Clause, U.S. Const. Art. 1, § 8 and the Due Process Clause, U.S. Const. Amend. XIV, § 1. The Tax Court judge held that the imposition of the tax…
2Cases cited24 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Freeman v. HewitSupreme Court of the United States · 1947
- 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
19 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Avco Financial Services Consumer Discount Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Mayer & Schweitzer, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Avco Financial Services Consumer Discount Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Criticare, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2014