Legal Opinion
Shelter Development Corp. v. Taxation Div. Director
New Jersey Tax Court
Decided September 11, 1984PublishedCited by 5 opinions
1Opinion of the Court
ANDREW, J.T.C.
This case involves the construction of N.J.S.A. 54:10A-6, which allows a taxpayer who “maintains a regular place of business” outside New Jersey to allocate its tax bases for the purpose of computing the tax owed under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq., and also requires an interpretation of the corresponding regulation, N.J.A.C. 18:7-7.2(a), which defines “regular place of business.” The issue is whether plaintiff maintained a regular place of business outside this State.
The parties have stipulated the following facts. Plaintiff Shelter…
2Cases cited13 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- General Motors Corp. v. District of ColumbiaSupreme Court of the United States · 1965
- Atlantic City Transportation Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1953
- Sorensen v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Sorensen v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hess Realty Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1988
- Brunswick Corp. v. Director, Div. of TaxationSupreme Court of New Jersey · 1994
- New Jersey Natural Gas Co. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- River Systems, Inc. v. StateNew Jersey Tax Court · 2001
- Brunswick Corp. v. Director, Div. of TaxationSupreme Court of New Jersey · 1994