EMPLOYERS' FIRE INS. CO. v. TAXATION DIV. DIRECTOR


5 N.J. Tax 326 (1983)

EMPLOYERS' FIRE INSURANCE CO., NORTHERN ASSURANCE COMPANY OF AMERICA, AMERICAN EMPLOYERS' INSURANCE COMPANY AND COMMERCIAL UNION INSURANCE COMPANY, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

April 7, 1983.


Attorney(s) appearing for the Case

William H. Eaton for plaintiffs (Korona, Beides & Eaton, attorneys).

Mary R. Hamill for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


ANDREW, J.T.C.

In these consolidated state tax actions plaintiffs seek refunds of retaliatory tax imposed by New Jersey pursuant to N.J.S.A. 17:32-15 for the tax years 1975, 1976, 1977 and 1978. As framed by the parties, the single issue in this case is whether plaintiffs' contributions to the New Jersey Second Injury Fund, required by N.J.S.A. 34:15-94, may be taken into account in computing their retaliatory tax liability. All parties have moved for...

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