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LORILLARD TOBACCO COMPANY v. DIRECTOR, DIV. OF TAXATION

DOCKET NO. A-3444-18 A-0002-19.

33 N.J. Tax 43 (2021)

LORILLARD TOBACCO COMPANY, PLAINTIFF-RESPONDENT/CROSS-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT/CROSS-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided September 21, 2021.

Attorney(s) appearing for the Case

Jamie M. Zug , Deputy Attorney General, argued the cause for appellant/cross-respondent ( Gurbir S. Grewal , Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel; Jamie M. Zug and Joseph A. Palumbo , Deputy Attorney General, on the briefs).

Mitchell A. Newmark argued the cause for respondent/cross-appellant (Blank Rome, LLP, attorneys; Mitchell A. Newmark and Craig B. Fields (Blank Rome, LLP) of the New York bar, admitted pro hac vice, of counsel and on the briefs).

Mitchell A. Newmark argued the cause for respondent/cross-appellant (Blank Rome, LLP, attorneys; Mitchell A. Newmark and Craig B. Fields (Blank Rome, LLP) of the New York bar, admitted pro hac vice, of counsel and on the briefs).

The opinion of the court was delivered by

In A-3444-18, the Director of the Division of Taxation (defendant) appeals the February 28, 2019 order granting summary judgment to plaintiff Lorillard Tobacco Company (Lorillard). The order required the Division of Taxation (Taxation) to pay the remainder of Lorillard's refund claims...

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