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PFIZER INC. v. DIR., DIV. OF TAXATION

24 N.J. Tax 116 (2008)

PFIZER INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. GENERAL ENGINES COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. FEDERATED BRANDS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. WHIRLPOOL PROPERTIES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

May 29, 2008.

Attorney(s) appearing for the Case

Peter L. Faber of the New York bar, admitted pro hac vice, and Leah M. Samit, for plaintiff Pfizer Inc. (McDermott Will & Emery, LLP, attorneys).

Kyle O. Sollie, for plaintiff General Engines Company, Inc. (Reed Smith, LLP, attorneys).

Paul H. Frankel and Mitchell A. Newmark, for plaintiffs Federated Brands, Inc. and Whirlpool Properties, Inc. (Morrison & Foerster, LLP, attorneys).

Michael A. Guariglia, for amici curiae New Jersey State Chamber of Commerce and New Jersey Business & Industry Association (McCarter & English, LLP, attorneys).

Marlene G. Brown, for defendant (Anne Milgram, Attorney General of New. Jersey, attorney).

KUSKIN, J.T.C.

In these matters plaintiffs appeal assessments of corporation business tax ("CBT") imposed by defendant, Director of the New Jersey Division of Taxation ("Director"). The assessments resulted from the Director's application of a statutory provision commonly referred to as the "Throwout Rule" in apportioning income of each plaintiff to New Jersey for tax purposes. The Throwout Rule is contained in N.J.S.A. 54:10A-6(B), a section of the New Jersey...

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