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46 CHARLES & SERYL KUSHNER v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 450

... an income allocation factor, for Corporation Business Tax purposes under N.J.S.A. 54:10A-6, without an intervening statutory change). However, in that case, the ...

docket:	04036-00
court:
decided:	2005-06-15
status:
citation:
Document Size:	54847

47 MCKESSON WATER PRODUCTS COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 440

... review of the legislative history and public policy implications of N.J.S.A. 54:10A-6.1a, the court determined that McKesson-Water's deemed asset ... and liquidation did not constitute "operational income" as defined in N.J.S.A. 54:10A-6.1a. Consequently, the gain derived was "not allocable to New ... McKesson-Water's] principal place of business." Id. at 465. N.J.S.A. 54:10A-6.1a defines the terms "operational income" and by way of ...

docket:	a5423-06
court:	superior court appellate division
decided:	2009-07-16
status:	published
citation:	408 N.J. Super. 213 974 A.2d 443
Document Size:	42400

48 PFIZER, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 413

... of the so-called “Throw Out Rule” appearing in N.J.S.A. 54:10A-6(B). Under this Rule, for purposes of calculating the sales ... be excluded from the denominator of the sales fraction.” N.J.S.A. 54:10A-6(B). In a separate appeal (Docket No. 008807-2006) challenging ...

docket:	00055-06
court:
decided:	2007-06-01
status:
citation:
Document Size:	17470

49 Watchung Liquors, Inc. v. Director, Division of Taxation -- rank: 397

... due of $2,367.13 over the audit period under N.J.S.A. 54:10A-6. Finally, the auditor noted that plaintiff never reported or paid ...

docket:	013014-17
court:	NJ Tax Court
decided:	2021-10-28
status:	Unpublished
citation:
Document Size:	32018

50 GENERAL ENGINES COMPANY, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 390

... is that the so-called Throw Out Rule contained in N.J.S.A. 54:10A-6(B) is unconstitutional, either facially or as applied to plaintiff ... shall be excluded from the denominator of the sales fraction." N.J.S.A. 54:10A-6(B). Plaintiff's complaint also alleges that the amount of ...

docket:	008807-06
court:
decided:	2007-08-15
status:
citation:
Document Size:	26217

51 IGT v. Director, Division of Taxation -- rank: 365

... application of the Throw-Out provision of the CBT Act, N.J.S.A. 54:10A-6(B)(6) and other adjustments. But for application of the ...

docket:	06886-10
court:
decided:	2012-07-13
status:
citation:
Document Size:	17637

52 RIVER SYSTEMS, INC. v. STATE OF NEW JERSEY, DEPARTMENT TREASURY, DIVISION OF TAXATION, -- rank: 337

... of counsel; Ms. Johnston, on the brief). PER CURIAM ����Under N.J.S.A. 54:10A-6, a New Jersey corporation that maintains a regular place of ... and are thus entitled to utilize the business formula of N.J.S.A. 54:10A-6 through 19 N.J. Tax 599 (Tax 2001). ����Affirmed. This ...

docket:	A2741-01
court:	NJ Superior Court Appellate Division
decided:	2003-03-14
status:	published
citation:	358 N.J. Super. 287 817 A.2d 964
Document Size:	7577