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RIVER SYSTEMS, INC. v. STATE, DEPT. OF TREASURY

817 A.2d 964 (2003)

358 N.J. Super. 287

RIVER SYSTEMS, INC., Plaintiff-Appellant, v. STATE of New Jersey, DEPARTMENT OF the TREASURY, DIVISION OF TAXATION, Defendant-Respondent. Rubachem International, Ltd., Plaintiff-Appellant, v. State of New Jersey, Department of the Treasury, Division of Taxation, Defendant Respondent. Rubachem, Inc., Plaintiff-Appellant, v. State of New Jersey, Department of the Treasury, Division of Taxation, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided March 14, 2003.

Attorney(s) appearing for the Case

Gary J. Hoagland, New Brunswick, argued the cause for appellants (Hoagland, Longo, Moran, Dunst & Doukas, attorneys; Mr. Hoagland, of counsel and on the brief).

Carol Johnston, Deputy Attorney General, argued the cause for respondent (David Samson, Attorney General, attorney; Patrick DeAlmeida, Deputy Attorney General, of counsel; Ms. Johnston, on the brief).

Before Judges HAVEY, WELLS and PAYNE.

PER CURIAM.

Under N.J.S.A. 54:10A-6, a New Jersey corporation that maintains a regular place of business outside New Jersey may allocate a portion of its income away from New Jersey in computing income taxable under the New Jersey Corporate Business Tax Act, N.J.S.A. 54:10A-1 to -4. Plaintiffs, River Systems, Inc., Rubachem International, Ltd. and Rubachem, Inc., filed separate complaints in the Tax Court challenging a determination by the Department...

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