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A.H. ROBINS CO., INC. v. DIR., DIV. OF TAXATION

20 N.J. Tax 338 (2002)

A.H. ROBINS COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 21, 2002.

Attorney(s) appearing for the Case

Charles M. Costenbader, for plaintiff (McCarter & English, attorneys).

Gail L. Menyuk, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

KAHN, J.T.C.

Defendant ("Director") moves for summary judgment to dismiss plaintiff's ("New Robins") complaint. New Robins cross moves for summary judgment for reimbursement of taxes and interest paid pursuant to the New Jersey Corporation Business Tax Act ("CBT"), N.J.S.A. 54:10A-1, et seq. The taxable periods in issue emanate from refund claims filed for the last two weeks of 1989 (December 15, 1989 — December 31, 1989) and for the years 1990...

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