Legal Opinion
General Building Products Corp. v. State
New Jersey Tax Court
Decided August 3, 1994PublishedCited by 7 opinions
1Opinion of the Court
RIMM, J.T.C.
Plaintiff contests the denial by the Director of the Division of Taxation (Director) of its claim for a refund in the amount of $324,357.57 under the Corporation Business Tax Act, N.J.S.A 54:10A-1 to 40 (the Act), for the tax year ending August 12, 1988. Plaintiff, General Building Products Corporation (General Building), is the successor by merger to Dee Wood Industries, Inc. (Dee Wood). The claim presently before me arises as a result of the following filings:
1. The filing by Dee Wood of a State of New Jersey Corporation Business Tax Return, Form CBT-100 (CBT Return), for the…
2Cases cited16 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Werner MacHine Co. v. Director of Division of TaxationSupreme Court of the United States · 1956
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- McKesson Water Products Co. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- General Building Products Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1995
- Sharps, Pixley, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Lanco, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2003
- Newell Window Furnishing, Inc. v. JohnsonCourt of Appeals of Tennessee · 2008
2 more not listed; retrieve them via the Exa API.