1. Home
  2. Browse Decisions
  3. N.J.
  4. 14 N.J.
  5. 14 N.J. Tax 545 (1995)
 

CENT. NATIONAL-GOTTESMAN, INC. v. DIRECTOR, DIV. OF TAX.

14 N.J. Tax 545 (1995)

CENTRAL NATIONAL-GOTTESMAN, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

March 28, 1995.

Attorney(s) appearing for the Case

Brian D. Spector for plaintiff (Spector & Ehrenworth, attorneys).

David Rabinowitz, of The New York Bar admitted pro hac vice, for plaintiff.

Gail Menyuk, Deputy Attorney General, for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).

LASSER, J.T.C.

Central National-Gottesman, Inc. (Taxpayer) contests the denial by the Director of the Division of Taxation of Taxpayer's claims for refund of corporation business taxes for the years 1988, 1989 and 1990. Taxpayer contends that the portion of its income and gain which is derived from investments should not be included in income subject to tax by New Jersey because it is not unitary business income. Taxpayer is a New York corporation having its corporate...

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