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THOMAS, LTD. v. DEPT. OF THE TREASURY, OF N.J.

121 N.J. Super. 577 (1972)

298 A.2d 285

THOMAS, LTD., A LIMITED PARTNERSHIP ASSOCIATION, RESPONDENT, v. DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, APPELLANT.

Superior Court of New Jersey, Appellate Division.

Supplemental Material Filed October 18, 25, 1972.

Decided December 20, 1972.

Attorney(s) appearing for the Case

Mr. Kenneth F. Yates, Deputy Attorney General, argued the cause for appellant (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Mr. Walter R. Cohn argued the cause for respondent (Messrs. Cohn and Turk, attorneys).

Before Judges LEWIS, CARTON and MINTZ.

The opinion of the court was delivered by CARTON, J.A.D.

The issue on this appeal is whether a limited partnership association is subject to the New Jersey Business Corporation Tax Act, N.J.S.A. 54:10A-4(c).

Thomas, Ltd. is a limited partnership association created by a certificate of partnership association filed pursuant to the Limited Partnership Association Act, N.J.S.A. 42:3-1 et seq. The certificate, dated May 8, 1958 and providing...

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