1. Home
  2. Browse Decisions
  3. N.J.
  4. 20 N.J.
  5. 20 N.J. Tax 547 (2003)
 

CHEMICAL NJ HOLDINGS, INC. v. DIRECTOR, DIV. OF TAXATION

20 N.J. Tax 547 (2003)

CHEMICAL NEW JERSEY HOLDINGS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 25, 2003.

Attorney(s) appearing for the Case

Mark S. Winter for plaintiff (Shain, Schaffer & Rafanello attorneys).

Carol Johnston for defendant (Peter C. Harvey, Acting Attorney General of New Jersey attorney).

KUSKIN, J.T.C.

Plaintiff filed corporation business tax ("CBT") returns1 for tax years 1992 and 1993 as an investment company. The Director determined that plaintiff did not qualify for that status and assessed additional tax. Plaintiff appealed the assessment to the Tax Court. Approximately one year later, while the appeal was pending, plaintiff filed an amended complaint abandoning its claim of investment company status. The amended...

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