SILENT HOIST & CRANE CO., INC., A CORPORATION OF THE STATE OF NEW YORK, PLAINTIFF-RESPONDENT,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.
The Supreme Court of New Jersey.https://leagle.com/images/logo.png
Argued January 8, 1985.
Decided June 26, 1985.
Attorney(s) appearing for the Case
Mary R. Hamill, Deputy Attorney General, argued the cause for appellant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel).
Daniel E. Horgan argued the cause for respondent (Walters, McPherson, McNeill, attorneys; Kenneth D. McPherson, Jr. on the briefs).
Charles M. Costenbader, submitted a brief on behalf of amicus curiae American Home Products Corporation (Stryker, Tams & Dill, attorneys; Charles H. Friedrich, on the brief).
Paul H. Frankel submitted a brief on behalf of amicus curiae Committee on State Taxation of the Council of State Chambers of Commerce.
The Supreme Court of New Jersey.
The opinion of the Court was delivered by O'HERN, J.
This appeal concerns the validity of a franchise tax assessment against a New York corporation doing business in New Jersey. The taxpayer challenged the inclusion, as part of the value of its franchise, of allocated portions of (1) income derived from investment of corporate funds, and (2) certain machinery sales in New Jersey and elsewhere. We agree with the Director of...
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