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MORGAN STANLEY v. DIV. OF TAX.

Docket No. 007557-2007.

28 N.J. Tax 197 (2014)

MORGAN STANLEY & CO. INCORPORATED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: October 29, 2014.

Attorney(s) appearing for the Case

David J. Shipley for plaintiff (McCarter & English, LLP, attorneys).

Marlene G. Brown for defendant ( John J. Hoffman , Acting Attorney General of New Jersey, attorney).

This is the court's opinion with respect to the parties' cross-motions for summary judgment. The issue presented is the interpretation and application of the statutory exceptions to the related party interest add-back provision of the New Jersey Corporation Business Tax, N.J.S.A. 54:10A-4(k)(2)(I).

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