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


25 N.J. Tax 158 (2009)

ACCUZIP, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant. QUARK, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

August 13, 2009.


Attorney(s) appearing for the Case

John L. Berger and Thomas S. Dolan, argued for plaintiff (Lowenstein Sandler, PC, attorneys; Mr. Berger and Mr. Dolan, on the brief).

Robert W. Carter Jr., argued for defendant (Anne Milgram, Attorney General of New Jersey, attorney; Mr. Carter and Daniel C. Munce, Deputy Attorney General, on the brief).

Michael J. Semes, argued for plaintiff (Blank Rome, LLP, attorneys; Stephen M. Orlofsky, Mr. Semes, and Robert P. Harrill, Jr., on the brief).

Daniel C. Munce, argued for defendant (Anne Milgram, Attorney General of New Jersey, attorney; Mr. Munce, on the brief).


BIANCO, J.T.C.

In these consolidated matters, plaintiffs AccuZIP, Inc. (hereinafter "AccuZIP") and Quark, Inc. (hereinafter "Quark;" and the plaintiffs collectively as "the Corporations") appeal from final determinations issued by defendant Director, Division of Taxation (hereinafter "the Director") finding the Corporations liable for the Corporation Business Tax (hereinafter "CBT"), pursuant to the Corporation Business Tax Act N.J.S.A. 54:10A-1 to -41 (hereinafter...

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