Legal Opinion
Central National-Gottesman, Inc. v. Director
New Jersey Tax Court
Decided March 28, 1995PublishedCited by 11 opinions
1Opinion of the Court
LASSER, J.T.C.
Central National-Gottesman, Inc. (Taxpayer) contests the denial by the Director of the Division of Taxation of Taxpayer’s claims for refund of corporation business taxes for the years 1988, 1989 and 1990. Taxpayer contends that the portion of its income and gain which is derived from investments should not be included in income subject to tax by New Jersey because it is not unitary business income. Taxpayer is a New York corporation having its corporate headquarters during the years at issue in New York City. The corporation engages in two types of activities, (1) *534investment in…
2Cases cited15 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Louis Dreyfus Corp. v. HuddlestonCourt of Appeals of Tennessee · 1996
- BIS LP, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 2011
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Central National-Gottesman Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1996
- In Re: Envirodyne Industries, Inc., Debtors-Appellees. Appeal Of: Illinois Department of RevenueCourt of Appeals for the Seventh Circuit · 2004
6 more not listed; retrieve them via the Exa API.