Legal Opinion
F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the Treasury
Supreme Court of New Jersey
Decided August 16, 1965PublishedCited by 38 opinions
1Opinion of the Court
The opinion of the court was delivered by
Hall, J.
This case involves the tax liability of the appellant (herein Woolworth), a New York corporation authorized to do business in New Jersey, under this State’s Corporation Business Tax Act, N. J. S. A. 54:10A-1 et seq., for the privilege of exercising its franchise and doing business here in the year 1959. The tax is in two portions, one measured by net worth and the other by net income.
Speaking as of the end of 1959, Woolworth is engaged in the retail, chain-store variety business through the ownership and operation of some 2000 stores under the…
2Cases cited25 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
20 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Liberty Lincoln-Mercury, Inc. v. Ford Motor CompanyCourt of Appeals for the Third Circuit · 1999
- Silent Hoist & Crane Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Xerox Corp. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1981
33 more not listed; retrieve them via the Exa API.