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1 Joseph Cooperstein v. Div. of Taxation -- rank: 1000

... corporate directors by the New Jersey Business Corporation Act, specifically N.J.S.A. 14A:6-14, 11 the Court concluded, on a theory of negligence, that ... pari materia with the New Jersey Business Corporation Act, specifically N.J.S.A. 14A:6-14. "Statutes are considered to be in pari materia when they ... l) of the New Jersey Gross Income Tax Act. 11 N.J.S.A. 14A:6-14 makes it incumbent upon corporate directors to "discharge their duties ...

docket:	03045-90
court:
decided:	1993-03-19
status:
citation:	13 N.J. Tax 68
Document Size:	131123