Legal Opinion
Avco Financial Services Consumer Discount Co. One, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided May 5, 1982PublishedCited by 6 opinions
1Opinion of the Court
CRABTREE, J. T. C.
Plaintiff challenges assessments imposed by defendant pursuant to the New Jersey Corporation Income Tax Act, N.J.S.A. 54:10E-1 et seq., in the amounts of $1,308.99 for fiscal year ended November 30, 1974 and $2,123.46 for fiscal year ended November 30, 1975. The assessments are based upon income attributable to loans made by plaintiff to New Jersey residents. *352Plaintiff, a Pennsylvania corporation, claims that the assessments violate the Due Process and Commerce Clauses of the United States Constitution, as plaintiff is engaged solely in interstate commerce, with no contacts…
2Cases cited24 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- 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
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
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3Cited by6 opinions
- Avco Financial Services Consumer Discount Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Pennoyer v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Chemical Realty Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- CIT Financial Services Consumer Discount Co. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- AVCO Financial Services Consumer Discount Co. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1984
1 more not listed; retrieve them via the Exa API.