Legal Opinion
Whirlpool Properties, Inc. v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided July 12, 2010PublishedCited by 3 opinions
1Opinion of the Court
The opinion of the court was delivered by
A.A. RODRÍGUEZ, P.J.A.D.
In these back-to-back appeals, consolidated for purposes of this opinion, we consider various facial challenges to the constitutionality of N.J.S.A. 54:10A-6, a subsection of the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 to -41, known as the “Throwout Rule.” We affirm and hold that the Throwout Rule is facially constitutional in that it does not offend the Due Process, Commerce, or Supremacy Clauses of the U.S. Constitution.
Plaintiff Whirlpool Properties, Inc. (Whirlpool), a subsidiary of Whirlpool Corp., is a…
2Cases cited33 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Manalapan Realty v. Township Committee of the Township of ManalapanSupreme Court of New Jersey · 1995
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Gade v. National Solid Wastes Management Assn.Supreme Court of the United States · 1992
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3Cited by3 opinions
- Whirlpool Properties, Inc. v. DIR., DIV. OF TAX.Supreme Court of New Jersey · 2011
- International Business Machines Corp. v. DirectorNew Jersey Tax Court · 2011
- RONALD BENTZ VS. TOWNSHIP OF LITTLE EGG HARBOR (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2019