Search Rutgers Law Library N.J. Court Opinions

1 Richard's Auto City, Inc. v. Dir, Div of Taxation -- rank: 1000

... additionally, asserts that the New Jersey Business Corporation Act, specifically, N.J.S.A. 14A:10-6, ("[e]ffect of merger or consolidation"), demonstrates that the Director ... intended to be included in the statutory merger provision at N.J.S.A. 14A:10-6. Moreover, noting that this case involves a tax exclusion or ... provides the necessary support for its position. Plaintiff notes that N.J.S.A. 14A:10-6 provides, in pertinent part, that when a merger or consolidation ... Plaintiff maintains that the "rights, privileges, powers" set forth in N.J.S.A. 14A:10-6 includes the loss carryovers which it seeks to deduct, and ... pari materia with the New Jersey Corporation Business Act, specifically N.J.S.A. 14A:10-6. The Director asserts that the two acts deal with different ...

docket:	02933-90
court:
decided:	1992-11-25
status:
citation:	12 N.J. Tax 619
Document Size:	110326

2 R&R MARKETING, ET ALS VS BROWN-FORMAN CORPORATION -- rank: 745

... new corporate entity would have preserved their authorized wholesaler status. N.J.S.A. 14A:10-6. See footnote 5     Because both N.J.S.A. 33 ...

docket:	a5066-96
court:	njappellate
decided:	1998-01-27
status:	published
citation:	307 N.J.Super. 474
Document Size:	32129

3 RICHARD'S AUTO CITY, INC. V. DIR., DIV. OF TAXATION -- rank: 745

... certain provisions of the Corporation Business Tax Act (CBT), specifically N.J.S.A. 14A:10-6 in pari materia (in conjunction) with the CBT, specifically section ... the merged corporation. 270 N.J. Super. at 101-02. N.J.S.A. 14A:10-6 describes the effect of a merger or consolidation:         (c) Such ... the losses sustained by Catena, the Appellate Division reasoned that          N.J.S.A. 14A:10-6 is akin to the holding of Metropolitan Edison . Thus, the ... case, we agree with the Tax Court and conclude that N.J.S.A. 14A:10-6 should not be interpreted in pari materia .     Although clearly both ...

docket:	a-54-94
court:	njsupreme
decided:	1995-06-21
status:
citation:	140 N.J. 523
Document Size:	42614

4 BANK OF AMERICA NATIONAL ASSOCIATION v. R.H. SURGENT, LLC -- rank: 697

... possessed all of Merrill Lynch's property and rights. See N.J.S.A. 14A:10-6(d) ('All real property and personal property, tangible and intangible ...

docket:	a5423-18
court:	NJ Superior Court Appellate Division
decided:	2022-08-31
status:	Unpublished
citation:
Document Size:	115742

5 Baker v. The National State Bank -- rank: 658

... of punitive damages here. Corestates and Constellation Bancorp merged under N.J.S.A. 14A:10-6, and by law Corestates agreed to assume the liabilities of ... Constellation Bancorp., the parent company of the Bank, merged under N.J.S.A. 14A:10-6. When such a merger or consolidation becomes effective: “[T]he ... liabilities of each of the corporations so merged or consolidated . . . ." N.J.S.A. 14A:10-6. See Brotherton v. Celotex Corp. , 202 N.J. Super. 148 ...

docket:	a-29-98
court:	njsupreme
decided:	1999-08-10
status:
citation:	161 N.J. 220
Document Size:	41392

6 /usr/local/share/www/libweb/collections/courts/appellate/a1810-19.opn.html -- rank: 643

... 21 (Ch. Div. 2001) ('management' means current management); see also N.J.S.A. 14A:10-6(c) (after merger or consolidation, the 'surviving or new corporation ... court held that under Delaware General Corporate Law, analogous to N.J.S.A. 14A:10-6(c), the attorney-client privilege passed to and could be ...

docket:
court:
decided:
status:
citation:
Document Size:	40309

7 SEA-LAND SERVICE, INC. v. DIRECTOR -- rank: 598

... to that time. This is true despite the fact that N.J.S.A. 14A:10-6, commonly known as the Corporation Business Act, states that after ... and private, of each of the merging or consolidating corporations. [ N.J.S.A. 14A:10-6(c).] In Richard's Auto City, Inc. v. Director, Division ... the audit period. This is so, despite the wording of N.J.S.A. 14A:10-6. Indeed, the Court in Richard’s Auto City, Inc. , supra , specifically refutes the relevance of N.J.S.A. 14A:10-6 in such a case. In doing so, the Court, quoting ... pari materia with the New Jersey Corporation Business Act, specifically N.J.S.A. 14A:10-6." Ibid. It pointed out that "the two acts deal with ...

docket:	08956-95
court:
decided:	1996-09-27
status:
citation:	16 N.J. Tax 132
Document Size:	30069

8 GERMAN AREVALO v. SAGINAW MACHINE SYSTEMS, INC., and SMS HOLDING CO., INC., -- rank: 598

... a statutory merger, as occurred here, is clear. According to N.J.S.A. 14A:10-6(e):         The surviving or new corporation shall be liable for ...

docket:	A1986-00
court:	NJ Superior Court Appellate Division
decided:	2001-10-26
status:	published
citation:	344 N.J. Super. 490 782 A.2d 931
Document Size:	38214

9 JOSEPH R. TORDELLA D.O v. INFOSHARE, INC., a New Jersey Non-Profit Corporation and ATLANTICARE HEALTH SYSTEM INC., a New Jersey Corporation and/or ATLANTICARE HEALTH SERVICES INC., a New Jersey Corporation - -- rank: 592

... InfoShare attach to the other defendants. We disagree. According to N.J.S.A. 14A:10-6(e): The surviving or new corporation shall be liable for ... of a merger was sufficient to establish successor liability under N.J.S.A. 14A:10-6(e)); Vega v. Standard Mach. Co. , 290 N.J. Super ... its liabilities become the obligation of the surviving parent" under N.J.S.A. 14A:10-6(e)); Brotherton v. Celotex Corp. , 202 N.J. Super. 148 ... an asbestos-related personal injury action that the effect of N.J.S.A. 14A:10-6(e) is to impose liability on a successor corporation for ...

docket:	a1038-13
court:	New Jersey Superior Court Appellate Division
decided:	0000-00-00
status:	Published
citation:
Document Size:	45988

10 ARSENIO VEGA VS STANDARD MACHINERY CO., ET AL -- rank: 577

... for all of the obligations and liabilities of Shiman. See N.J.S.A. 14A:10-6(e).     Plaintiff's case was premised on a negligence theory ... in the surviving corporation, without any further act or deed. N.J.S.A. 14A:10-6(d). Thus, title passes automatically upon the filing of the ... its wholly-owned subsidiary, which is absorbed. Its existence ceases, N.J.S.A. 14A:10-6(b), and its liabilities become the obligation of the surviving parent. N.J.S.A. 14A:10-6(e).     In sum, it cannot be said that Shiman was ...

docket:	A2313-94
court:	NJ Superior Court Appellate Division
decided:	1996-05-21
status:	published
citation:	290 N.J. Super. 434
Document Size:	20052