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UNB INVESTMENT CO., INC. v. DIRECTOR, DIV. OF TAX.

21 N.J. Tax 354 (2004)

UNB INVESTMENT COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 12, 2004.

Attorney(s) appearing for the Case

Michael A. Guariglia for plaintiff UNB Investment Company, Inc. (McCarter & English, attorneys).

Mala Narayanan for defendant Director, Division of Taxation (Peter C. Harvey, Attorney General of New Jersey).

MENYUK, J.T.C.

This action contests a Corporation Business Tax deficiency assessment and comes before the court on cross-motions for summary judgment. At issue is whether defendant Director, Division of Taxation, properly disallowed a deduction from entire net income for dividends received by plaintiff from its wholly owned subsidiary. The sole reason for the disallowance was that the subsidiary was a real estate investment trust ("REIT"). The issues in this case...

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