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AMERADA HESS CORP. v. TAXATION DIV. DIRECTOR

7 N.J. Tax 51 (1984)

AMERADA HESS CORPORATION, DIAMOND SHAMROCK CORPORATION, SHELL OIL COMPANY, CITIES SERVICE COMPANY, EXXON CORPORATION, ATLANTIC RICHFIELD COMPANY, UNION OIL COMPANY OF CALIFORNIA, MOBIL OIL CORPORATION, PHILLIPS PETROLEUM COMPANY, GULF OIL CORPORATION, CHEVRON U.S.A. INC., CONOCO INC., TEXACO, INC., TENNECO OIL COMPANY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided September 28, 1984.

Attorney(s) appearing for the Case

Frederic K. Becker for plaintiff Amerada Hess Corporation (Wilentz, Goldman & Spitzer, attorneys).

Ralph A. Muoio, admitted pro hac vice, for plaintiff Amerada Hess Corporation.

Charles M. Costenbader for plaintiffs Diamond Shamrock Corporation, Shell Oil Company, Cities Service Company, Exxon Corporation, Atlantic Richfield Company, Union Oil Company of California, Mobil Oil Corporation, Phillips Petroleum Company, Gulf Oil Corporation, Chevron U.S.A. Inc. and Conoco, Inc. (Stryker, Tams & Dill, attorneys; Charles H. Friedrich on the brief).

Laurence Reich for plaintiffs Texaco, Inc. and Tenneco Oil Company (Carpenter, Bennett & Morrissey, attorneys).

Fredric J. Attermeier for plaintiff Texaco, Inc.

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

CONLEY, J.T.C.

This is a case of statutory construction. It involves the interpretation of only seven words in the New Jersey Corporation Business Tax Act (1945), N.J.S.A. 54:10A-1 et seq., but the decision affects deficiency assessments totalling more than ten million dollars against some of the major oil companies in the United States.

Since the identical legal issue is presented in each of the separate complaints filed by 14 taxpayers, the...

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