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A.H. ROBINS CO. v. DIRECTOR, DIV. OF TAXATION

839 A.2d 914 (2004)

365 N.J. Super. 472

A.H. ROBINS COMPANY, INC., a Delaware Corporation, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided January 12, 2004.

Attorney(s) appearing for the Case

Charles M. Costenbader and Michael A. Guariglia, Newark, argued the cause for appellant (McCarter & English, attorneys; Mr. Costenbader, of counsel; Mr. Costenbader and Margaret C. Wilson, on the briefs).

Margaret A. Holland and Mala Narayanan, Deputy Attorneys General, argued the cause for respondent (Peter C. Harvey, Attorney General, attorney; Patrick DeAlmeida, Deputy Attorney General, of counsel; Ms. Holland and Ms. Narayanan, on the briefs).

Before Judges STERN, A.A. RODRIGUEZ and KIMMELMAN.

The opinion of the court was delivered by STERN, P.J.A.D.

Plaintiff A.H. Robins Co., Inc. ("new Robins" or "Robins II"), successor through merger and bankruptcy reorganization of A.H. Robins Inc. ("old Robins" or "Robins I"), appeals from the Tax Court's order of February 25, 2002, granting summary judgment to defendant, Director of the Division of Taxation, and dismissing plaintiff's claims for the refund of "net operating...

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