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JOHNSON & JOHNSON v. DIR., TAX

A-51 September Term 2019 083612.

241 A.3d 318 (2020)

244 N.J. 413

JOHNSON & JOHNSON, Plaintiff-Respondent, v. DIRECTOR, DIVISION OF TAXATION, and Commissioner, Department of Banking and Insurance, Defendants-Appellants.

Supreme Court of New Jersey.

Decided December 7, 2020.

Attorney(s) appearing for the Case

William B. Puskas, Jr. , Deputy Attorney General, argued the cause for appellants ( Gurbir S. Grewal , Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel, and William B. Puskas, Jr. , on the brief).

Margaret C. Wilson , Somerville, argued the cause for respondent (Wilson Law Group, attorneys; Margaret C. Wilson , on the brief).

The judgment of the Appellate Division is affirmed substantially for the reasons expressed in Judge Haas's thoughtful opinion, which rests heavily on the plain language of N.J.S.A. 17:22-6.64. Johnson & Johnson v. Dir., Div. of Tax'n, 461 N.J.Super. 148, 162-64, 218 A.3d 1182 (App. Div. 2019). The Legislature, of...

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