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CONSOL. RAIL CORP. v. DIR., DIV. OF TAX.

19 N.J. Tax 215 (2000)

CONSOLIDATED RAIL CORPORATION, A PENNSYLVANIA CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 21, 2000.

Attorney(s) appearing for the Case

John K. Fiorilla, for plaintiff (Watson, Stevens, Fiorilla, & Rutter, attorneys).

Julian F. Gorelli, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

KAHN, J.T.C.

This is the court's opinion with respect to the parties' cross-motions for summary judgment involving a franchise tax assessment made by the Director of the Division of Taxation (Division) pursuant to N.J.S.A. 54:29A-14 for tax years 1996 through 1999.

Taxpayer contends that the Division based its franchise tax computation on property which is neither owned nor operated by taxpayer, nor part of taxpayer's New Jersey rail system. Taxpayer...

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