Legal Opinion
Silent Hoist & Crane Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided January 28, 1983PublishedCited by 3 opinions
1Opinion of the Court
EVERS, J.T.C.
Silent Hoist & Crane Co., Inc. (taxpayer), a New York corporation, appeals from a deficiency assessment imposed by the Director, Division of Taxation (Director) for taxes allegedly due for 1971 through 1974 under the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 et seq. The issue presented is whether the scope and nature of taxpayer’s various business activities may be classified as “unitary” so as not to be violative of the limitations placed on state taxing powers by the Due Process Clause, U.S. Const. Amend. XIV, § 1, and as “unitary” is defined in F.W. Woolworth Co.…
2Cases cited15 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
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3Cited by3 opinions
- Silent Hoist & Crane Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Silent Hoist & Crane Co. v. Taxation Division DirectorNew Jersey Tax Court · 1987
- Silent Hoist & Crane Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1984