1. Home
  2. Browse Decisions
  3. N.J.
  4. 7 N.J.
  5. 7 N.J. Tax 659 (1985)
 

GATX TERMINALS CORP. v. TAXATION DIV. DIRECTOR

7 N.J. Tax 659 (1985)

GATX TERMINALS CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided May 9, 1985.

Attorney(s) appearing for the Case

Robert A. Goodsell argued the cause for appellant (Irwin, Post & Rosen, attorneys; Robert A. Goodsell on the brief).

Maureen Adams, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Maureen Adams on the brief).

Before Judges PRESSLER, BRODY and COHEN.

PER CURIAM.

Plaintiff-taxpayer GATX Terminals Corporation appeals from a decision of the Tax Court which affirmed the determination of the Director of the Division of Taxation that plaintiff was liable under the Corporate Business Tax Act, N.J.S.A. 54:10A-1, et seq., for a deficiency for the 1976 tax year.

In issue are N.J.S.A. 54:10A-4(d)(5),1 which, for the tax year in question, required inclusion in the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases