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CHEMICAL N. J. HOLDINGS, INC. v. DIR., DIV. OF TAXATION

23 N.J. Tax 212 (2006)

CHEMICAL NEW JERSEY HOLDINGS, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey

July 31, 2006.

Attorney(s) appearing for the Case

Richard A. Rafanello for plaintiff (Shain, Schaffer & Rafanello, attorneys).

Edward D. Tan for defendant (Zulima V. Farber, Attorney General of New Jersey attorney).

KUSKIN, J.T.C.

For tax years 1992 and 1993, plaintiff Chemical New Jersey Holdings, Inc. filed its corporation business tax ("CBT") return as an investment company. See N.J.S.A. 54:10A-4(f), a provision of the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41 (the "CBT Act"). Defendant, Director of the New Jersey Division of Taxation ("Director"), determined that plaintiff did not satisfy the statutory requirements for taxation as an investment...

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