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S.M.Z. CORP. v. TAXATION DIV. DIRECTOR

5 N.J. Tax 232 (1982)

S.M.Z. CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided November 4, 1982.

Attorney(s) appearing for the Case

Steven R. Irwin for plaintiff (Mandelbaum & Mandelbaum, attorneys).

Harley A. Williams, Deputy Attorney General, for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

HOPKINS, J.T.C.

This is an appeal from the determination by the Director, Division of Taxation, that S.M.Z. Corporation is not authorized to compute its New Jersey Corporation Business Tax, N.J.S.A. 54:10A-1 et seq., by apportioning its income and net worth by taking into consideration real property, located in Connecticut, which it owns and rents.

The tax years and additional assessments are as follows:


                        

                            

                                
                            

                            

                                

                                    
    
                                        
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