Legal Opinion
Superior Air Products International, Inc. v. Director
New Jersey Tax Court
Decided January 7, 1988PublishedCited by 15 opinions
1Opinion of the Court
ANDREW, J.T.C.
This is a state tax case in which plaintiff challenges deficiency assessments levied against it pursuant to the Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. Plaintiff, Superior Air Products International, Incorporated is a former New Jersey corporation which operated as a domestic international sales corporation (DISC).1 For its 1980 and 1981 tax years *466plaintiff deducted from its income base moneys it had distributed to its parent corporation, which its parent, in turn, had erroneously included in its income base. Upon an audit by the Division of Taxation, the…
2Cases cited17 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Lyon v. BarrettSupreme Court of New Jersey · 1982
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3Cited by15 opinions
- Associates Home Eq. Servs. v. TroupNew Jersey Superior Court Appellate Division · 2001
- Fadner v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2007
- Resolution Trust v. Shoreview BuildersNew Jersey Superior Court Appellate Division · 1991
- Superior Air Products International, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1988
- MIDLANTIC NAT. v. Georgian, Ltd.New Jersey Superior Court Appellate Division · 1989
10 more not listed; retrieve them via the Exa API.