GENERAL BLDG. PROD. CORP. v. DIRECTOR, DIV. OF TAXATION


15 N.J. Tax 213 (1995)

GENERAL BUILDING PRODUCTS CORPORATION, SUCCESSOR BY MERGER TO DEE WOOD INDUSTRIES, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided July 12, 1995.


Attorney(s) appearing for the Case

Gary L. Freuh argued the cause for appellant (Giordano, Halleran & Ciesla, attorneys; John R. Halleran and Mr. Freuh, of counsel; Mr. Freuh, on the brief).

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

Before Judges VILLANUEVA and BRAITHWAITE.


PER CURIAM.

Plaintiff appeals from a Tax Court judgment dismissing its complaint seeking a refund of the tax that was incurred as a result of a deemed asset sale to it of the stock in a wholly-owned New Jersey subsidiary of U.S. Home Corporation (U.S. Home). We affirm.

On June 24, 1988, U.S. Home, a Delaware corporation with its principal place of business in Houston, Texas, sold all of the stock of Dee Wood, its wholly-owned New Jersey subsidiary, to plaintiff...

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