Legal Opinion
Avco Financial Services Consumer Discount Co. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided June 26, 1985PublishedCited by 16 opinions
1Opinion of the Court
The opinion of the Court was delivered by
O’HERN, J.
This appeal presents issues similar to those resolved in Silent Hoist & Crane Co. v. Director, Div. of Taxation, 100 N.J. 1 (1985), also decided today.
In this case, a Pennsylvania financial services company, linked through its national parent with New Jersey affiliated offices, protests the payment to New Jersey of a corporate income tax upon an apportioned share of the interest and service income it received from New Jersey borrowers. The amounts at stake are modest — $1308 for 1974 and $2123 for 1975, in comparison to the $150,000 in…
2Cases cited30 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
25 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Geoffrey, Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1993
- First Family Mortgage Corp. v. DurhamSupreme Court of New Jersey · 1987
- Brunswick Corp. v. Director, Div. of TaxationNew Jersey Tax Court · 1991
- First Family Mortg. Corp. of Florida v. DurhamNew Jersey Superior Court Appellate Division · 1985
- Lanco, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2003
11 more not listed; retrieve them via the Exa API.