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AMERADA HESS CORP. v. DIRECTOR, DIV. OF TAXATION

208 N.J. Super. 201 (1986)

505 A.2d 186

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

Superior Court of New Jersey, Appellate Division.

Decided February 7, 1986.

Attorney(s) appearing for the Case

Charles M. Costenbader argued the cause for appellants Atlantic Richfield Company, Conoco Inc., Cities Service Company, Exxon Corporation, Phillips Petroleum Company, Chevron USA Inc., Mobil Oil Corp., Union Oil Company, Gulf Oil Corp., Shell Oil Company and Diamond Shamrock Corp. (Stryker, Tams & Dill, attorneys).

Mary R. Hamill, Deputy Attorney General, argued the cause for Director, Division of Taxation (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

Ralph Muoio argued the cause for appellant Amerada Hess Corporation (Wilentz, Goldman & Spitzer, attorneys).

Laurence Reich argued the cause for appellant Tenneco Oil Company and Texaco Inc. (Carpenter, Bennett & Morrissey, attorneys).

Before Judges ANTELL, SHEBELL and MUIR.

The opinion of the court was delivered by, ANTELL, P.J.A.D.

Plaintiffs, consisting of fourteen domestic oil producers, appeal from a determination of the Tax Court requiring taxes paid to the federal government under the Crude Oil Windfall Profit Tax Act of 1980, 26 U.S.C.A. §§ 4986-4998, (hereinafter referred to as "WPT") to be included as taxable income under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. (hereinafter...

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