1. Home
  2. Browse Decisions
  3. N.J.
  4. 30 N.J.
  5. 30 N.J. Tax 41 (2017)
 

XYLEM DEWATERING v. DIV. OF TAX.

Nos. 011704-2015, 000056-2016, 000057-2016.

30 N.J. Tax 41 (2017)

XYLEM DEWATERING SOLUTIONS, INC., JOHN M. PAZ, AND XYLEM DEWATERING SOLUTIONS, INC., JOHN M. PAZ, JOHN M. PAZ 2010 GRANTOR RETAINED ANNUITY TRUST FBO JEFFREY PAX, JOHN M. PAZ 2010 GRANTOR RETAINED ANNUITY TRUST FBO JUDITH PAZ AND JOHN M. PAZ 2010 GRANTOR RETAINED ANNUITY TRUST FBO SHARON TREECE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Corrected April 10, 2017.

Attorney(s) appearing for the Case

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

Michael J. Duffy for defendant ( Christopher S. Porrino , Attorney General of New Jersey, attorney).

This is the court's opinion with respect to the parties' cross-motions for summary judgment. The primary issue presented is whether the gain from the deemed sale of assets of a New Jersey S corporation under Internal Revenue Code § 338(h)(10) is sourced to New Jersey on the non-resident shareholders' New Jersey Non-Resident...

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