Legal Opinion
Telebright Corp. v. Director
New Jersey Superior Court Appellate Division
Decided March 2, 2012PublishedCited by 29 opinions
1Opinion of the Court
The opinion of the court was delivered by
REISNER, J.A.D.
In a published opinion, Telebright v. Director, Division of Taxation, 25 N.J.Tax 333 (Tax 2010), the Tax Court held as follows: a foreign corporation that regularly and consistently permits one of its employees to telecommute full-time from her New Jersey residence is doing business in New Jersey, is subject to the New Jersey Corporation Business Tax Act (CBT Act), N.J.S.A. 54:10A-1 to -41, and must file New Jersey Corporation Business Tax returns. We affirm, substantially for the reasons set forth in Judge DeAlmeida’s opinion. We add…
2Cases cited18 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
13 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- CAROLYN GILBERT-LEE VS. VANDELL D. LEE (FM-17-0103-14, SALEM COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2019
- CROAT v. MISSION FINE WINES, INC.District Court, D. New Jersey · 2020
- DCPP VS. C.I. AND T.K.IN THE MATTER OF THE GUARDIANSHIP OF C.T.K., C.S.K.,J.C.K., J.M.K., I.J.K. AND I.C.K.(FG-20-0007-15, UNION COUNTY AND STATEWIDE)(RECORD IMPOUNDED)(CONSOLIDATED)New Jersey Superior Court Appellate Division · 2017
- DCPP VS. K.P. AND T.K.B., IN THE MATTER OF THE GUARDIANSHIP OF S.K. (FG-19-0049-19, SUSSEX COUNTY AND STATEWIDE) (RECORD IMPOUNDED)New Jersey Superior Court Appellate Division · 2021
- DCPP VS. M.A.M.R. AND R.J.C.M. IN THE MATTER OF THE GUARDIANSHIP OF M.A.M., JR., AND J.A.M. (FG-07-0056-18, ESSEX COUNTY AND STATEWIDE) (RECORD IMPOUNDED)New Jersey Superior Court Appellate Division · 2020
24 more not listed; retrieve them via the Exa API.