Legal Opinion
Chemical New Jersey Holdings, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided April 25, 2003PublishedCited by 3 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff filed corporation business tax (“CBT”) returns1 for tax years 1992 and 1993 as an investment company. The Director determined that plaintiff did not qualify for that status and assessed additional tax. Plaintiff appealed the assessment to the Tax Court. Approximately one year later, while the appeal was pending, plaintiff filed an amended complaint abandoning its claim of investment company status. The amended complaint asserted that plaintiff was a financial business corporation, was not liable for the assessment, and was entitled to a refund of the taxes it paid as…
2Cases cited15 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- United States v. Garth GuyCourt of Appeals for the Sixth Circuit · 1992
- MacMillan v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
- MacMillan v. Director, Division of TaxationSupreme Court of New Jersey · 1982
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3Cited by3 opinions
- UNB Investment Co. v. Director, Division of TaxationNew Jersey Tax Court · 2004
- Chemical New Jersey Holdings, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006
- Regent Corporation of Union, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2014