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CENTEX HOMES v. DIR., DIV. OF TAX.

241 N.J. Super. 16 (1990)

574 A.2d 448

CENTEX HOMES OF NEW JERSEY, INC., PLAINTIFF-RESPONDENT/CROSS-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT/CROSS-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided May 11, 1990.

Attorney(s) appearing for the Case

Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for appellant (Robert J. Del Tufo, Attorney General, attorney; Michael R. Clancy, Assistant Attorney General, of counsel, Jeanne E. Gorrissen on the brief).

Keith A. Krauss argued the cause for respondent (Connell, Foley & Geiser, attorneys; Keith A. Krauss of counsel; Janet Zaorski Kalapos on the brief).

Before Judges KING, SHEBELL and BAIME.

PER CURIAM.

The judgment of the Tax Court is affirmed substantially for the reasons expressed in Judge Andrew's majority opinion, reported at 10 N.J.Tax 473 (1989). We are in accord with the majority's conclusion that under the New Jersey Corporation Business Tax Act (N.J.S.A. 54:10A-1 to -40) funds borrowed by a taxpayer corporation from its corporate great-grandparent which holds no shares of the taxpayer's stock are...

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