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CSX TRANSPORTATION, INC. v. DIRECTOR, DIV. OF TAXATION

923 A.2d 252 (2007)

393 N.J. Super. 235

CSX TRANSPORTATION, INC., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent. Norfolk Southern Corporation, Plaintiff-Appellant, v. Director, Division of Taxation, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided May 24, 2007.

Attorney(s) appearing for the Case

Michael A. Guariglia, Newark, argued the cause for appellant, CSX Transportation, Inc. (McCarter & English, attorneys; Mr. Guariglia, of counsel; Mr. Guariglia, David J. Shipley, Philadelphia, PA and Open Weaver Banks, Newark, on the brief).

Richard A. Leavy, New York City, argued the cause for appellant, Norfolk Southern Corporation (McDermott Will & Emery, and Peter L. Faber (McDermott Will & Emery) of the New York bar, admitted pro hac vice, attorneys; Mr. Leavy and Mr. Faber, of counsel; Mr. Leavy, on the brief).

Julian F. Gorelli, Deputy Attorney General, argued the cause for respondent, Director, Division of Taxation (Stuart Rabner, Attorney General, attorney; Patrick DeAlmeida, Assistant Attorney General, of counsel; Mr. Gorelli, on the brief).

Before Judges CUFF, WINKELSTEIN and BAXTER.

The opinion of the court was delivered by

WINKELSTEIN, J.A.D.

Plaintiffs, CSX Transportation, Inc. (CSX) and Norfolk Southern Corporation (Norfolk Southern), are the operators of railroads in New Jersey and elsewhere. CSX appealed to the Tax Court from the Railroad Franchise Tax (RFT) assessments imposed by the Director of the New Jersey Division of Taxation (Director) for tax years 2000, 2001, 2002, and 2003, and Norfolk Southern challenged the assessments...

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