Legal Opinion
Chemical New Jersey Holdings, Inc. v. Director, New Jersey Division of Taxation
New Jersey Superior Court Appellate Division
Decided December 17, 2004PublishedCited by 4 opinions
1Opinion of the Court
The opinion of the court was delivered by
PARRILLO, J.A.D.
Plaintiff, Chemical New Jersey Holdings, Inc., appeals from a final order of the Tax Court, which granted the Director of the New Jersey Division of Taxation (Director or Division) summary judgment, dismissing plaintiffs appeal of its tax assessment for the years 1992 and 1993. In its appeal to the Tax Court, plaintiff claimed that it had been wrongly taxed as an “investment company,” the status it originally filed under, because it was actually a “financial business corporation.” The court held that plaintiff was precluded from arguing…
2Cases cited13 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
- Somerset Apts., Inc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1975
- Middlesex Water Co. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
- Wishnick v. Upper Freehold TownshipNew Jersey Tax Court · 1996
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3Cited by4 opinions
- United Parcel Service General Services Co. v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Kaplan v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Chemical New Jersey Holdings, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006
- Smith v. Director, Division of TaxationNew Jersey Tax Court · 2005