BMC SOFTWARE. v. DIV. OF TAX.

Docket No. 000403-2012.

30 N.J. Tax 92 (2017)

BMC SOFTWARE, INC., SUCCESSOR BY MERGER TO BMC SOFTWARE DISTRIBUTION, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: May 24, 2017.


Attorney(s) appearing for the Case

Michael A. Guariglia and David J. Shipley for plaintiff (McCarter & English, L.L.P., attorneys).

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


This opinion addresses the parties' respective summary judgment motions centering primarily around defendant's refusal to exclude amounts paid as intangible expenses by a subsidiary to its parent from being added back to the subsidiary's income under N.J.S.A. 54:10A-4.4(b). Plaintiff contends that the addback provisions do...

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