Legal Opinion
Chemical Realty Corp. v. Taxation Division Director
New Jersey Tax Court
Decided May 27, 1983PublishedCited by 11 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state tax action, plaintiff Chemical Realty Corp. challenges an assessment made by defendant Director, Division of Taxation under the Corporation Income Tax Act, N.J.S.A. 54:10E-1 et seq., for the taxable year ending December 31,1974. Although a number of questions have been presented, the primary issue is whether New Jersey has jurisdiction to tax plaintiff’s interest and other income from loans secured by New Jersey realty. The parties have stipulated the following facts.
Plaintiff, a New York corporation, is a wholly owned subsidiary of Chemical New York Corporation, a…
2Cases cited54 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- National Labor Relations Board v. Wyman-Gordon Co.Supreme Court of the United States · 1969
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
49 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Avco Financial Services Consumer Discount Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Lanco, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2003
- Mayer & Schweitzer, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Skaperdas v. DirectorNew Jersey Tax Court · 1994
- Falcone v. Taxation Div. DirectorNew Jersey Tax Court · 1991
6 more not listed; retrieve them via the Exa API.