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NINE FRANKLIN CORP. v. STATE, DEPT. OF TREASURY, DIV. OF TAXATION

13 N.J. Tax 121 (1993)

NINE FRANKLIN CORP., PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 8, 1993.

Attorney(s) appearing for the Case

Lowenstein, Sandler, Kohl, Fisher & Boylan, attorneys for appellant (John L. Berger, on the brief).

Robert J. Del Tufo, Attorney General of New Jersey, attorney for respondent (Mary C. Jacobson, Deputy Attorney General, of counsel; Margaret A. Holland, Deputy Attorney General, on the brief).

Before Judges KING and LANDAU.

PER CURIAM.

This is an appeal from the Tax Court's decision upholding the Director's assessment pursuant to the Corporation Business Tax (C.B.T.) Act, N.J.S.A. 54:10A-1 to -40 (the C.B.T. Act). The dispute focuses on the interpretation of I.R.C. § 291(a)(1) and whether the Tax Court correctly interpreted that section to hold the taxpayer liable for additional taxes under the C.B.T. Act.

I

Plaintiff-appellant Nine Franklin Corporation...

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