Legal Opinion
Skyline Industries, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided December 7, 1981PublishedCited by 9 opinions
1Opinion of the Court
ANDREW, J. T. C.
This matter involves the application of two provisions of the New Jersey Corporation Business Tax Act (the “act”), N.J.S.A. 54:10A — 1 et seq., which imposes a franchise tax on every nonexempt foreign and domestic corporation for the privilege of having or exercising its corporate franchise in this State, or for the privilege of doing business, employing or owning capital or *614property, or maintaining an office, in this State. N.J.S.A. 54:10A — 2. The tax is computed by adding together prescribed percentages of a net worth tax base and a net income tax base. N.J.S.A. 54:10A-5,…
2Cases cited5 opinions
- Kingsley v. Hawthorne Fabrics, Inc.Supreme Court of New Jersey · 1964
- Eastern Air Lines, Inc., and National Airlines, Inc. v. Civil Aeronautics BoardCourt of Appeals for the D.C. Circuit · 1965
- United States Steel Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1962
- WERNER MACHINE CO., INC. v. ZinkNew Jersey Superior Court Appellate Division · 1950
- Cliffside Dyeing Corp. v. ZinkNew Jersey Superior Court Appellate Division · 1950
3Cited by9 opinions
- International Flavors & Fragrances, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Mobay Chemical Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1981
- GATX Terminals Corp. v. Taxation Div. DirectorNew Jersey Tax Court · 1982
- Toys "R" Us, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1985
- Stinnes Interoil, Inc. v. DirectorNew Jersey Tax Court · 1985
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