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AMERICAN TEL. & TEL. v. TAXATION DIV. DIRECTOR

4 N.J. Tax 638 (1982)

AMERICAN TELEPHONE & TELEGRAPH COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 30, 1982.

Attorney(s) appearing for the Case

Jay R. Reuben and James P. Kratochvill for plaintiff.

Harry Haushalter for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

CRABTREE, J.T.C.

Plaintiff, a New York corporation doing business in New Jersey, seeks review of deficiency assessments made by defendant under the Corporation Business Tax Act (CBTA), N.J.S.A. 54:10A-1 et seq. for calendar years 1969 through 1974. The assessments are based upon defendant's exclusion of certain receipts from the receipts fraction specified in N.J.S.A. 54:10A-6 (hereafter, § 6). That statute apportions a corporation's business...

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