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FIFTH THIRD EQUIP. v. DIRECTOR

DOCKET NO. 013380-2018.

32 N.J. Tax 217 (2021)

FIFTH THIRD EQUIPMENT FINANCE COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: February 23, 2021.

Attorney(s) appearing for the Case

Kenneth R. Levine argued the cause for plaintiff (Reed Smith, LLP, attorneys, Kyle O. Sollie , attorney of record and on the brief; Matthew L. Setzer , on the brief).

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

This opinion decides the parties' respective summary judgment motions as to whether defendant (Taxation) properly granted only a portion of plaintiff's refund claim of Corporation Business Tax (CBT) for tax years 2010-2012. Most of the refund claim was based on plaintiff's methodology of carrying forward net operating losses (NOL...

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