Legal Opinion
Borough of Edgewater v. Department of Taxation & Finance
Supreme Court of New Jersey
Decided December 13, 1946PublishedCited by 4 opinions
1Opinion of the Court
The opinion of the court was delivered by
Perskie, J.
The question for decision is whether the oil assessed while in the Borough of Edgewater had acquired a taxable situs therein or was still in the course of interstate commerce ?
The facts are free from substantial dispute. Two assessments were levied by the local assessors against oil of Soeony Vacuum Oil Co., Inc. (hereafter called Company), while same was in the Borough of Edgewater (hereafter called Borough). One assessment was for the year of 1943 in the sum of $26,500 and the other was for the year of 1944 in the sum of $11,000. On appeal…
2Cases cited11 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Brown v. HoustonSupreme Court of the United States · 1885
- General Oil Co. v. CrainSupreme Court of the United States · 1908
- Texas & New Orleans Railroad v. Sabine Tram Co.Supreme Court of the United States · 1913
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Export Leaf Tobacco Co. v. County of Los AngelesCalifornia Court of Appeal · 1949
- Waltrich Plastic Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Lady Frances V, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Wheaton Industries v. Taxation Division DirectorNew Jersey Tax Court · 1990