Legal Opinion
A.H. Robins Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided February 21, 2002PublishedCited by 2 opinions
1Opinion of the Court
KAHN, J.T.C.
Defendant (“Director”) moves for summary judgment to dismiss plaintiffs (“New Robins”) complaint. New Robins cross moves for summary judgment for reimbursement of taxes and interest paid pursuant to the New Jersey Corporation Business Tax Act (“CBT”), N.J.S.A. 54:10A-1, et seq. The taxable periods in issue emanate from refund claims filed for the last two weeks of 1989 (December 15, 1989 — December 31, 1989) and for the years 1990 through and including 1994. The central issue before this court involves New Robins’ allegation that it is permitted to utilize net operating losses…
2Cases cited15 opinions
- Butner v. United StatesSupreme Court of the United States · 1979
- Florida Lime & Avocado Growers, Inc. v. PaulSupreme Court of the United States · 1963
- Hillsborough County v. Automated Medical Laboratories, Inc.Supreme Court of the United States · 1985
- California Federal Savings & Loan Ass'n v. GuerraSupreme Court of the United States · 1987
- Schneidewind v. ANR Pipeline Co.Supreme Court of the United States · 1988
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3Cited by2 opinions
- City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006
- AH Robins Co. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2004