PRESERVE II v. DIR., DIV. OF TAX

DOCKET NO. A-1331-17T3.

32 N.J. Tax 201 (2020)

PRESERVE II, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PULTE HOMES OF NJ, L.P., PLAINTIFF/CROSS-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT/CROSS-APPELLANT. PULTE COMMUNITIES OF NJ, L.P., PLAINTIFF/CROSS-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION DEFENDANT-RESPONDENT/CROSS-APPELLANT.

Superior Court of New Jersey Appellate Division.

Decided September 9, 2020.


Attorney(s) appearing for the Case

Leah Robinson , New York, argued the cause for appellant/cross-respondent (Mayer Brown LLP, attorney; Leah Robinson , on the briefs).

Michael J. Duffy , Deputy Attorney General, argued the cause for respondent/cross appellant ( Gurbir S. Grewal , Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel; Michael J. Duffy , on the brief).

Michael J. Duffy, Deputy Attorney General, argued the cause for respondent/cross appellant (Gurbir S. Grewal, Attorney General, attorney; Melissa H. Raksa, Assistant Attorney General, of counsel; Michael J. Duffy, on the brief).


Plaintiff, Preserve II, Inc., is a foreign corporation with limited partnership interests in Pulte Homes of NJ, L.P. (Homes), and Pulte Communities of NJ, L.P. (Communities), two partnerships that built and sold homes in New Jersey. The Director of the Division of Taxation (Director) began an audit of plaintiff's tax returns in 2010. On April...

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