ROLLINS LEASING CORP. v. DIR., DIV. OF TAX.


14 N.J. Tax 289 (1994)

ROLLINS LEASING CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 20, 1994.


Attorney(s) appearing for the Case

Jonathan M. Gross argued the cause for appellant (Hannoch Weisman, attorneys; Mr. Gross of counsel and on the brief; Nina L. Dunn, also on the brief).

Gail L. Menyuk, Deputy Attorney General, argued the cause for respondent (Deborah T. Poritz, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Menyuk, on the brief).

Before Judges PETRELLA, BROCHIN and CUFF.


The opinion of the court was delivered by PETRELLA, P.J.A.D.

This appeal concerns whether Rollins Leasing Corporation (Rollins), the taxpayer, properly deducted interest expenses on certain notes payable to a trustee for debenture holders on its Corporation Business Tax (CBT) returns for the years between October 1, 1984 and September 30, 1989. Rollins appeals from the December 13, 1993 order and final judgment entered...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases