Legal Opinion
Metromedia, Inc. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided July 23, 1984PublishedCited by 376 opinions
1Opinion of the Court
The opinion of the Court was delivered by
HANDLER, J.
This case involves the validity of a tax deficiency assessment made by the defendant, Director, Division of Taxation (Director), against plaintiff, Metromedia, Inc., under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40 (Act). Metromedia, Inc. (Metromedia or taxpayer) is a Delaware corporation engaged in the ownership and operation of television and radio stations. In determining the net business receipts of the taxpayer attributable to its operation in the state pursuant to the Act, the Director used a calculation…
2Cases cited28 opinions
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- National Labor Relations Board v. Bell Aerospace Co.Supreme Court of the United States · 1974
- National Labor Relations Board v. Wyman-Gordon Co.Supreme Court of the United States · 1969
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Bergen Pines County Hospital v. New Jersey Department of Human ServicesSupreme Court of New Jersey · 1984
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3Cited by376 opinions
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- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
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