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REUBEN H. DONNELLEY v. DIR., DIV. OF TAX.

128 N.J. 218 (1992)

607 A.2d 1281

THE REUBEN H. DONNELLEY CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

The Supreme Court of New Jersey.

Decided June 22, 1992.

Attorney(s) appearing for the Case

Joseph L. Yannotti, Assistant Attorney General, argued the cause for appellant (Robert J. Del Tufo, Attorney General of New Jersey, attorney; Margaret A. Holland, Deputy Attorney General, on the briefs).

Jerome R. Hellerstein, a member of the New York bar, argued the cause for respondent (Stryker, Tams & Dill, attorneys; Charles M. Costenbader, on the brief).

The opinion of the Court was delivered by GARIBALDI, J.

This appeal presents the issue of whether a corporation may include safe-harbor-lease (SHL) property in the property fraction used to determine its business-allocation factor under the New Jersey Corporation Business Tax Act (the CBT Act) for the tax years 1983 and 1984. We conclude that it may not.

I

In 1981, Congress enacted the Economic Recovery Tax Act (ERTA), which granted additional depreciation...

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