Legal Opinion
Morris & Essex Investment Co. v. Director of Division of Taxation
Supreme Court of New Jersey
Decided June 6, 1960PublishedCited by 14 opinions
1Opinion of the Court
The opinion of the court was delivered by
Proctor, J.
The single question presented by this case is whether the petitioner Morris & Essex Investment Co., Inc., a New Jersey corporation engaged solely in lending money on the security of second mortgage liens on real estate, is taxable under the Financial Business Tax Law. L. 1946, c. 174, N. J. S. A. 64:10B-1 et seq. The Director of the Division of Taxation determined that it was so taxable, and the Division of Tax Appeals affirmed. The petitioner’s appeal to the Appellate Division was certified here on our own motion before consideration there.
T…
2Cases cited3 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
- First Nat. Bank of Shreveport v. Louisiana Tax Comm'nSupreme Court of the United States · 1933
3Cited by14 opinions
- Larson v. StateAlaska Supreme Court · 1977
- Carnegie Bank v. ShalleckNew Jersey Superior Court Appellate Division · 1992
- Diament v. Borough of Fort LeeNew Jersey Tax Court · 1981
- Gualano v. BD., ESTIMATE OF ELIZABETH SCHOOL DIST.New Jersey Superior Court Appellate Division · 1962
- State v. LanzaNew Jersey Superior Court Appellate Division · 1962
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