HOEGANAES CORP. v. DIR. OF DIV. OF TAX


145 N.J. Super. 352 (1976)

367 A.2d 1182

HOEGANAES CORPORATION, RESPONDENT, v. DIRECTOR OF THE DIVISION OF TAXATION OF THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided November 24, 1976.


Attorney(s) appearing for the Case

Mr. Harry Haushalter, Deputy Attorney General, argued the cause for appellant (Mr. William F. Hyland, Attorney General, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Mr. Alfred C. Clapp argued the cause for respondent (Messrs. Clapp & Eisenberg, attorneys; Mr. Robert F. Nolan, of the New York bar, and Mr. Stuart L. Pachman, of counsel and on the brief).

Before Judges MATTHEWS, SEIDMAN and HORN.


The opinion of the court was delivered by HORN, J.A.D.

The Director of the Division of Taxation appeals from a judgment of the Division of Tax Appeals reversing the denial of a claim for refund filed by Hoeganaes Corporation with respect to its liability under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq., for the years 1967 to 1970, inclusive.

That statute imposes a franchise tax upon every domestic and foreign corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases