Legal Opinion

Amerada Hess Corp. v. Director

New Jersey Tax Court

Decided February 14, 1985PublishedCited by 1 opinion

1Opinion of the Court

LARIO, J.T.C.

This is a consolidated motion filed by all plaintiffs for reconsideration of summary judgments entered by this court dismissing all plaintiffs’ complaints. Plaintiffs, 14 taxpayers, originally filed complaints attacking determinations of defendant, Director, Division of Taxation (Director) whereby he denied their respective claims for deductions under the New Jersey Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1, et seq.

These complaints were assigned to Judge Richard M. Conley for hearing and determination. By reason of identity of legal issues, they were consolidated for…

2Cases cited13 opinions

  1. Jersey City Chapter of Property Owner's Protective Ass'n v. City Council of Jersey CitySupreme Court of New Jersey · 1969
  2. Dvorkin v. Township of DoverSupreme Court of New Jersey · 1959
  3. AMN, Inc. v. Township of South Brunswick Rent Leveling BoardSupreme Court of New Jersey · 1983
  4. White v. Township of North BergenSupreme Court of New Jersey · 1978
  5. Quick Chek Food Stores v. Township of SpringfieldSupreme Court of New Jersey · 1980

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3Cited by1 opinion

  1. Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987

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