CENT. NAT.-GOTTESMAN v. DIRECTOR


291 N.J. Super. 277 (1996)

677 A.2d 265

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

Superior Court of New Jersey, Appellate Division.

Decided June 14, 1996.


Attorney(s) appearing for the Case

Gail L. Menyuk, Deputy Attorney General, argued the cause for appellant (Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Menyuk, on the brief and reply brief).

David Rabinowitz, admitted pro hac vice, argued the cause for respondent (Spector & Ehrenworth, attorneys; Brian D. Spector, of counsel; Mr. Rabinowitz and Steven Glaser, on the brief).

Before Judges SHEBELL, STERN and WALLACE.


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

The Director of the Division of Taxation (Director) appeals from a judgment based on a determination of the Tax Court which concluded that the portion of plaintiff taxpayer's income "derived from [its] investment division is not subject to taxation by New Jersey" and that plaintiff "is entitled to its claim for refund of corporate business taxes for 1988, 1989 and 1990." Central National-Gottesman v. Director...

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