I.H.E. FINANCIAL CORP. v. TAXATION DIV. DIRECTOR


3 N.J. Tax 375 (1981)

I.H.E. FINANCIAL CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

October 6, 1981.


Attorney(s) appearing for the Case

Herbert R. Ezor for plaintiff (Heller & Laiks, attorneys).

Harry Haushalter for defendant (John J. Degnan, Atty. Gen. of New Jersey, attorney).


EVERS, J.T.C.

This matter concerns an assessment made under the Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. (the act) for the fiscal year 1975. If it is determined that the taxpayer was a financial business corporation during the period in question, it would then be subject to the tax in the amount it would have been taxed under the Financial Business Tax Act (one-half of net worth) and the lower Corporation Business Tax Act rates. N.J...

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