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BIS LP, INC. v. DIR., DIV. OF TAXATION

No. 007847-2007

25 N.J. Tax 88 (2009)

BIS LP, INC, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

July 30, 2009.

Attorney(s) appearing for the Case

Michael James Guerriero, for BIS LP, Inc. (Day Pitney, LLP, attorneys).

Daniel C. Munce, for Director, Division of Taxation (Anne Milgram, Attorney General of New Jersey, attorney).

BIANCO, J.T.C.

This opinion shall serve as the court's determination of cross motions for summary judgment filed by the parties in the above matter. Plaintiff BIS LP, Inc. (hereinafter "BIS") seeks an abatement of $1,008,5371 in New Jersey Corporation Business Tax (hereinafter "CBT") assessed by defendant, Director of the Division of Taxation (hereinafter "the Director"). BIS also seeks a refund of the $1,480,5242

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