MAYER & SCHWEITZER, INC. v. DIR., DIV. OF TAX.


20 N.J. Tax 217 (2002)

MAYER & SCHWEITZER, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 18, 2002.


Attorney(s) appearing for the Case

John L. Berger & Richard D. Wilkinson, argued for plaintiff, Mr. Wilkinson, on the brief (Lowenstein Sandler, attorneys).

Carol Johnston, argued for defendant, Gail L. Menyuk, on the brief (David Samson, Attorney General of New Jersey, attorney).


SMALL, P.J.T.C.

This is a case under the New Jersey Corporation Business Tax (the "CBT") (N.J.S.A. 54:10A-1 to -40) which requires me to determine whether, within the meaning of N.J.S.A. 54:10A-6(B)(6), certain business receipts of the plaintiff are earned in New Jersey or elsewhere. More specifically, I must decide whether securities bought and sold by the plaintiff, a New Jersey domiciled company, are "integrated with a business carried on in another...

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