SPRINGS LIC. v. DIV. OF TAXATION

DOCKET NO. 010001-2010

29 N.J. Tax 1 (2015)

SPRINGS LICENSING GROUP, INC. PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Reissued for publication: September 23, 2015.


Attorney(s) appearing for the Case

Richard C. Kariss and Matthew C. Decker for plaintiff (Alston & Bird, L.L.P., attorneys).

Michael J. Duffy , Trenton, for defendant ( John Jay Hoffman , Attorney General of New Jersey, attorney).


This is the court's opinion as to the parties' partial summary judgment motions. The issue is whether defendant properly demanded that plaintiff, a non-domestic company, file Corporation Business Tax ("CBT") returns for tax years 2002 and 2003 to report and pay tax on royalty income received from its parent, a foreign company authorized...

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