Legal Opinion
Employers' Fire Insurance v. Director, New Jersey Division of Taxation
New Jersey Tax Court
Decided December 10, 1985PublishedCited by 2 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayers prevailed in an action seeking refunds of taxes paid under the New Jersey retaliatory tax (insurance premiums tax), N.J.S.A. 17:32-15, and now seek post-judgment interest on the refunds granted in that action. The current action was instituted by the filing of a complaint in the Law Division of the Superior Court on October 29, 1984. The case was thereafter transferred to the Tax Court. The matter is now before the court on cross-motions for summary judgment.
Taxpayers are Massachusetts-based insurance companies licensed to do business in New Jersey. In Employers’…
2Cases cited17 opinions
- Busik v. LevineSupreme Court of New Jersey · 1973
- United States v. North CarolinaSupreme Court of the United States · 1890
- Safeway Trails, Inc. v. FurmanSupreme Court of New Jersey · 1964
- Consolidated Police & Firemen's Pension Fund Commission v. City of PassaicSupreme Court of New Jersey · 1957
- BD. OF EDUC., CITY OF NEWARK, ESSEX v. LevittNew Jersey Superior Court Appellate Division · 1984
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3Cited by2 opinions
- Everest Reinsurance Co. v. Newark Division of Tax Abatement & Special TaxesNew Jersey Tax Court · 1998
- Lenox, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002