LORILLARD TOBACCO v. DIR., TAX.

DOCKET NO. 008305-2007.

31 N.J. Tax 153 (2019)

LORILLARD TOBACCO COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: February 27, 2019.


Attorney(s) appearing for the Case

Craig B. Fields and Mitchell A. Newmark for plaintiff (Morrison & Foerster, L.L.P., attorneys).

Marlene G. Brown and Joseph Palumbo , Trenton, for defendant1 ( Gurbir S. Grewal , Attorney General of New Jersey, attorney).


This opinion decides plaintiff's summary judgment motion wherein plaintiff claims that defendant improperly and unconstitutionally granted only a partial deduction of royalty payments made by plaintiff to its subsidiary. Plaintiff argues that since its subsidiary reported those same royalties...

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