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SILENT HOIST & CRANE CO. v. TAXATION DIV. DIRECTOR

5 N.J. Tax 242 (1983)

SILENT HOIST & CRANE CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

January 28, 1983.

Attorney(s) appearing for the Case

Daniel E. Horgan for plaintiff (Waters, McPherson, McNeill, attorneys).

Mary R. Hamill, Deputy Attorney General for defendant (Irwin I. Kimmelman, Attorney General, attorney).

EVERS, J.T.C.

Silent Hoist & Crane Co., Inc. (taxpayer), a New York corporation, appeals from a deficiency assessment imposed by the Director, Division of Taxation (Director) for taxes allegedly due for 1971 through 1974 under the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 et seq. The issue presented is whether the scope and nature of taxpayer's various business activities may be classified as "unitary" so as not to be violative of the...

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