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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