Legal Opinion
Glick Studios, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided April 1, 1981PublishedCited by 4 opinions
1Opinion of the Court
LARIO, J. T. C.
The question presented by this case is whether plaintiff, a foreign corporation, was properly subject to taxation by the State of New Jersey under its New Jersey Business Tax Act, N.J.S.A. 54:10A-1 et seq. (act). By virtue of the act plaintiff was originally assessed taxes due for the years 1966 through 1973, together with interest and penalties. The calculation of the tax, which was based upon plaintiff’s income within the State of New Jersey, plus interest and penalties, is not in dispute. Plaintiff paid the original assessment but not the interest and penalties. It…
2Cases cited6 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Colonial Pipeline Co. v. TraigleSupreme Court of the United States · 1975
- Roadway Express, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1967
- Sims v. CohenSupreme Court of the United States · 1968
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3Cited by4 opinions
- Ringgold Coal Mining Co. v. Taxation Division DirectorNew Jersey Tax Court · 1982
- Pomco Graphics, Inc. v. DirectorNew Jersey Tax Court · 1993
- Thomson-Leeds Co. v. Taxation Division DirectorNew Jersey Tax Court · 1985
- Chester A. Asher, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006