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AMERADA HESS CORP. v. TAXATION DIV. DIRECTOR

7 N.J. Tax 275 (1985)

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., CONNOCO INC., TEXACO, INC., TENNECO OIL COMPANY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 14, 1985.

Attorney(s) appearing for the Case

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

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).

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

LARIO, J.T.C.

This is a consolidated motion filed by all plaintiffs for reconsideration of summary judgments entered by this court dismissing all plaintiffs' complaints. Plaintiffs, 14 taxpayers, originally filed complaints attacking determinations of defendant, Director, Division of Taxation (Director) whereby he denied their respective claims for deductions under the New Jersey Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1, et seq.

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