Search Rutgers Law Library N.J. Court Opinions

31 Squibs -- rank: 519

... this complaint and moved for summary judgment arguing that under N.J.S.A. 54:10A-5.7, when a partnership obtained a partner’s consent to ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

32 CHEMICAL NEW JERSEY HOLDINGS, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 501

... to pay only the minimum CBT of $25 per year. N.J.S.A. 54:10A-5(e). For the reasons set forth below, I hold that ...

docket:	00213-01_1
court:	New Jersey Tax Court
decided:	2006-07-31
status:
citation:
Document Size:	40912

33 Rollins Leasing Corp v. Dir, Div of Taxation -- rank: 501

... aggregating prescribed percentages of net worth 1 and net income. N.J.S.A. 54:10A-5. The Act states: "Entire net income" shall mean total net ... net worth component of the tax base is phased-out. N.J.S.A. 54:10A-5(a). The net worth component no longer applies to accounting ...

docket:	09882-92
court:
decided:	1993-08-24
status:
citation:	13 N.J. Tax 359
Document Size:	56264

34 SEVENTEEN THIRTY CORP., Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 471

... “entire net income” for Corporation Business Tax * purposes under N.J.S.A. 54:10A-5(c), and defendant imposed a Corporation Business Tax deficiency assessment ... is based upon the entire net income of the corporation. N.J.S.A. 54:10A-5(c). “Entire net income” is defined as follows: � ...

docket:	03648-97
court:
decided:	1999-04-16
status:
citation:	18 N.J. Tax 168
Document Size:	92127

35 TELEBRIGHT CORPORATION, INC. v. DIRECTOR, OF TAXATION -- rank: 466

... be as little as the statutory minimum of $500. See N.J.S.A. 54:10A-5(e). 4 Prohibiting duplicative taxation, the CBT Act is "in ...

docket:	a5096-09
court:	NJ Superior Court Appellate Division
decided:	2012-03-02
status:	published
citation:	424 N.J. Super. 384 38 A.3d 604
Document Size:	36320

36 BIS LP, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 421

... entire net income and forty percent of entire net worth. N.J.S.A. 54:10A-5(d). The Director disallowed the investment company election. Judge Bianco ...

docket:	a1172-09
court:	NJ Superior Court Appellate Division
decided:	2011-08-23
status:	unpublished
citation:	26 N.J.Tax 489
Document Size:	44010

37 CSX TRANSPORTATION INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 359

... franchises. See CSX , supra , 22 N.J. Tax at 420; N.J.S.A. 54:10A-5(c)(1) (setting tax rate at nine percent for corporations ...

docket:	a6102
court:	NJ Superior Court Appellate Division
decided:	2007-05-24
status:	published
citation:
Document Size:	68676