1. Home
  2. Browse Decisions
  3. A.3d
  4. 61 A.3d
  5. 61 A.3d 160 (2013)
 

UPSCO v. DIR., DIV. OF TAXATION

Docket No. A-0940-10T3

61 A.3d 160 (2013)

430 N.J. Super. 1

UNITED PARCEL SERVICE GENERAL SERVICES CO.; United Parcel Service Co.; UPS Telecommunications, Inc.; UPS Worldwide Forwarding, Inc.; UPS Worldwide Forwarding, Inc., as Successor in Interest to UPS Air Forwarding, Inc., Plaintiffs-Respondents, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Appellant.

Superior Court of New Jersey, Appellate Division.

Decided March 7, 2013.

Attorney(s) appearing for the Case

Marlene G. Brown , Senior Deputy Attorney General, argued the cause for appellant ( Jeffrey S. Chiesa , Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel; Ms. Brown, on the briefs).

Mitchell A. Newmark (Morrison & Foerster, L.L.P.) argued the cause for respondents ( Paul H. Frankel (Morrison & Foerster) and Mr. Newmark, attorneys; Messrs. Newmark and Frankel, of counsel and on the brief).

Before Judges MESSANO, LIHOTZ, and OSTRER.

The opinion of the court was delivered by

LIHOTZ, J.A.D.

The defendant Director of the New Jersey Division of Taxation (the Director) appeals from the final order of the Tax Court of New Jersey in these matters, consolidated for trial. Plaintiffs are five entities of the United Parcel Service group of companies (UPS Group), each of which is a subsidiary of United Parcel Service of America, Inc. (America), the parent corporation.1

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases