PRESERVE II v. DIR. DIV. OF TAX.

DOCKET NO. 010921-2013, DOCKET NO. 010920-2013, DOCKET NO. 010922-2013.

30 N.J.Tax 133 (2017)

PRESERVE II, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. PULTE HOMES OF NJ, L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. PULTE COMMUNITIES OF NJ, L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: October 4, 2017.


Attorney(s) appearing for the Case

Leah Robinson and Open Weaver Banks for plaintiff (Sutherland, Asbill & Brennan, L.L.P., attorneys).

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


This is the court's opinion in the above-captioned matters. The predominant issue is the propriety of the corporation business tax ("CBT") assessments imposed by defendant ("Taxation") for tax years 2005-2007, upon plaintiff Preserve II, Inc. ("Preserve"), a foreign corporation. The tax...

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