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WHIRLPOOL PROPERTIES, INC. v. DIR., DIV. OF TAX.

No. 066595.

26 A.3d 446 (2011)

208 N.J. 141

WHIRLPOOL PROPERTIES, INC., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Supreme Court of New Jersey.

Decided July 28, 2011.

Attorney(s) appearing for the Case

Paul H. Frankel argued the cause for appellant (Morrison & Foerster, attorneys; Mr. Frankel and Mitchell A. Newmark , of counsel and on the briefs).

Marlene G. Brown , Senior Deputy Attorney General, argued the cause for respondent ( Paula T. Dow , Attorney General of New Jersey, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel).

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

Marc A. Simonetti submitted a brief on behalf of amicus curiae Council on State Taxation (Sutherland Asbill & Brennan, attorneys; Mr. Simonetti and Jeffrey A. Friedman , on the brief).

Justice LaVECCHIA delivered the opinion of the Court.

We granted leave to appeal to consider a facial challenge to the constitutionality of N.J.S.A. 54:10A-6(B) (the "Throw-Out Rule" or "Rule"), whose application, while it was in effect, increased a multi-state taxpayer's New Jersey Corporate Business Tax (CBT) liability. See N.J.S.A. 54:10A-1 to -41. Although the Rule has since been repealed, see L. 2008, c. 120, it had substantial impact...

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