Legal Opinion
PPL Electric Utilities Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided October 2, 2014PublishedCited by 2 opinions
1Opinion of the Court
BRENNAN, J.T.C.
This is the court’s opinion with respect to the parties’ cross-motions for summary judgment. Plaintiff, an electric company, raises several issues relating to Defendant’s determination of Plaintiffs Corporation Business Tax (CBT) obligations for tax years 1999 and 2000.
The issues before the court are: (1) whether the Pennsylvania Gross Receipts Tax must be included as part of Plaintiffs entire net income when calculating its New Jersey CBT liability; (2) whether, the Pennsylvania Capital Stock Tax must be included as part of Plaintiffs entire net income when calculating its New…
2Cases cited17 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
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3Cited by2 opinions
- Duke Energy Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2014
- ROCKLAND ELECTRIC COMPANY VS. DIRECTOR, DIVISION OF TAXATION (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2019