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CORPORATE PROPERTY INVESTORS v. DIR., TAXATION DIV.

15 N.J. Tax 205 (1995)

CORPORATE PROPERTY INVESTORS, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided June 23, 1995.

Attorney(s) appearing for the Case

Joseph Fogelson, Deputy Attorney General, argued the cause for appellant (Deborah T. Poritz, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mr. Fogelson, on the brief).

Michael A. Guariglia argued the cause for respondent (McCarter & English, attorneys; Mr. Guariglia, of counsel; Susan A. Feeney and John K. Bradley, on the brief).

Before Judges BRODY and PAUL G. LEVY.

PER CURIAM.

This appeal concerns whether an entity that elects to be taxed as a real estate investment trust is entitled to deduct the dividends it pays its shareholders from its calculated taxable income. While admitting that the deduction is allowed under federal income tax principles, the Director of the Division of Taxation asserts it is not allowed under the New Jersey Corporation Business Tax Act.

The Director...

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