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GATX TERMINALS CORP. v. TAXATION DIV. DIRECTOR

5 N.J. Tax 90 (1982)

GATX TERMINALS CORPORATION, PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

December 1, 1982.

Attorney(s) appearing for the Case

Charles J. Irwin for plaintiff (Martha O. Shoemaker, Charles J. Irwin on brief; Irwin, Post and Rosen, attorneys).

Maureen Adams, Deputy Attorney General for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).

HOPKINS, J.T.C.

This is an appeal from the determination by the Director, Division of Taxation, that plaintiff was liable under the Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq., for a deficiency of $95,863.13, together with interest thereon, for the 1976 tax year. At issue is the propriety of including in plaintiff's net worth, pursuant to N.J.S.A. 54:10A-4(d), a liability in the amount of...

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