Legal Opinion
River Systems, Inc. v. State
New Jersey Tax Court
Decided December 21, 2001PublishedCited by 2 opinions
1Opinion of the Court
SMALL, P.J.T.C.
Under N.J.S.A. 54:10A-6, a New Jersey corporation which maintains a regular place of business outside of New Jersey may allocate a portion of its income away from New Jersey in computing income taxable under the New Jersey Corporation Business Tax Act (“CBT”), N.J.S.A 54:10A-1 to -40. The plaintiffs in these cases, River Systems, Inc. (“River Systems”), Rubachem, Inc. (“Rubachem”), and Rubachem International, Ltd. (“International”), contend that they maintain regular places of business in New City, New York and thus, only allocable portions of their total income should be taxed…
2Cases cited12 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Hoeganaes Corp. v. Dir. of Div. of TaxNew Jersey Superior Court Appellate Division · 1976
- Hess Realty Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1988
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3Cited by2 opinions
- New Jersey Natural Gas Co. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- River Systems, Inc. v. StateNew Jersey Superior Court Appellate Division · 2003