LANCO, INC., a Delaware corporation, Plaintiff-Appellant,
v.
DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.
Supreme Court of New Jersey.https://leagle.com/images/logo.png
Argued September 12, 2006.
Decided October 12, 2006.
Attorney(s) appearing for the Case
Paul H. Frankel argued the cause for appellant (McCarter & English, attorneys; Mr. Frankel, and Michael A. Guariglia, of counsel and on the brief).
Patrick DeAlmeida, Assistant Attorney General argued the cause for respondent (Anne Milgram, Acting Attorney General).
Francis X. Manning submitted a brief on behalf of amicus curiae The Investment Company Institute (Stradley Ronon Stevens & Young, attorneys).
Sheldon H. Laskin submitted a letter in lieu of brief on behalf of amicus curiae Multistate Tax Commission.
JUSTICES LONG, ZAZZALI, LaVECCHIA, ALBIN, WALLACE and RIVERA-SOTO join in this PER CURIAM opinion. CHIEF JUSTICE PORITZ did not participate.
Supreme Court of New Jersey.
PER CURIAM
This appeal involves the issue of whether New Jersey may constitutionally subject a foreign corporation to the Corporation Business Tax, N.J.S.A. 54:10A-1 to -41, when the corporation lacks physical presence in New Jersey but derives income through a licensing agreement with a company conducting retail operations in New Jersey. The Appellate Division answered that question affirmatively. Lanco, Inc. v. Director, Div. of...
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