CSX TRANSP., INC. v. DIR., DIV. OF TAXATION


22 N.J. Tax 399 (2005)

CSX TRANSPORTATION, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. NORFOLK SOUTHERN CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 9, 2005.


Attorney(s) appearing for the Case

Michael A. Guariglia and David J. Shipley for plaintiff CSX (McCarter & English, attorneys).

Richard A. Leavy for plaintiff Norfolk (McDermott, Will & Emery, attorneys).

Julian F. Gorelli for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).


KAHN, J.T.C.

This is the court's determination with respect to cross-motions for summary judgment involving railroad franchise tax assessments made by the Director, Division of Taxation, pursuant to N.J.S.A. 54:29A-14.1 In these cases, CSX and Norfolk (collectively, taxpayers)2, Virginia corporations, contest the Division's assessments of New Jersey Railroad...

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