Legal Opinion
BIS LP, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided July 30, 2009PublishedCited by 7 opinions
1Opinion of the Court
BIANCO, J.T.C.
This opinion shall serve as the court’s determination of cross motions for summary judgment filed by the parties in the above matter. Plaintiff BIS LP, Inc. (hereinafter “BIS”) seeks an abatement of $1,008,5371 in New Jersey Corporation Business Tax (hereinafter “CBT”) assessed by defendant, Director of the Division of Taxation (hereinafter “the Director”). BIS also seeks a refund of the $1,480,524 2 in CBT it paid on its 2003 CBT return for fiscal year 2003,3 plus interest. The Director, in turn, seeks to affirm her final assessment determination and deny any refund.
For the…
2Cases cited26 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Securities and Exchange Commission v. W. J. Howey Co.Supreme Court of the United States · 1946
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- 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
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3Cited by7 opinions
- Wirth v. CommonwealthSupreme Court of Pennsylvania · 2014
- Marshall v. CommonwealthCommonwealth Court of Pennsylvania · 2012
- BIS LP, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 2011
- BIS LP, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2012
- C.S. & C.L. Andrews v. Com Com. v. C.S. & C.L. AndrewsCommonwealth Court of Pennsylvania · 2018
2 more not listed; retrieve them via the Exa API.