SILENT HOIST & CRANE CO. v. TAX. DIV. DIR.


9 N.J. Tax 178 (1987)

SILENT HOIST & CRANE CO., INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

Decided June 16, 1987.


Attorney(s) appearing for the Case

Kenneth D. McPherson, Jr., for plaintiff (Waters, McPherson, McNeill, attorneys).

Mary R. Hamill for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).


LASSER, P.J.T.C.

This case comes before the court on remand from the New Jersey Supreme Court, which held that taxpayer, Silent Hoist & Crane Co. (Silent Hoist), conducts its business as a "unitary business" and that its income from sales, property and investments in securities attributable to New Jersey is subject to the corporation business tax (CBT), N.J.S.A. 54:10A-1 et seq. Silent Hoist & Crane v. Taxation Div. Director, 100...

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