MARK ANDY, INC. v. TAXATION DIV. DIRECTOR


8 N.J. Tax 593 (1986)

MARK ANDY, INC., PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

December 23, 1986.


Attorney(s) appearing for the Case

Mark S. Rattner for plaintiff (Riker, Danzig, Scherer, Hyland & Perretti, attorneys).

Sarah T. Darrow for defendant (W. Cary Edwards, Attorney General for New Jersey, attorney).


LASSER, P.J.T.C.

This case involves the contest of an estimated corporation business tax assessment of $10,000 a year for tax years 1979 through 1981 imposed by the Division of Taxation against Mark Andy, Inc., a Missouri corporation, and a Division directive to file corporation business tax returns for the years 1979 through 1985 pursuant to the New Jersey Corporation Business Tax Act (N.J.S.A. 54:10A-1 et seq.). Mark Andy contends that its business...

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