Legal Opinion
BIS LP, Inc. v. Director
New Jersey Superior Court Appellate Division
Decided August 23, 2011PublishedCited by 8 opinions
1Opinion of the Court
The opinion of the court was delivered by
LISA, P.J.A.D.
In a published Tax Court opinion, Judge Vito L. Bianco granted the summary judgment motion of plaintiff, BIS LP, Inc. (BIS), and denied the summary judgment motion of defendant, Director of the Division of Taxation (Director), thus ordering a refund to BIS for corporation business tax (CBT) paid for fiscal year 2003 and abating an assessment for an additional amount. BIS LP, Inc. v. Dir., Div. of Taxation, 25 N.J.Tax 88, 91 (Tax 2009). What follows is a brief summary of the undisputed facts, as set forth more fully in the Tax Court…
2Cases cited19 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
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3Cited by8 opinions
- Wirth v. CommonwealthSupreme Court of Pennsylvania · 2014
- AIG Insurance Management Services, Inc. v. Vermont Department of TaxesSupreme Court of Vermont · 2015
- BIS LP, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2012
- C.S. & C.L. Andrews v. Com Com. v. C.S. & C.L. AndrewsCommonwealth Court of Pennsylvania · 2018
- BIS LP, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2014
3 more not listed; retrieve them via the Exa API.