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CITIES SERVICE CO. v. TAXATION DIV. DIRECTOR

5 N.J. Tax 257 (1983)

CITIES SERVICE COMPANY, A DELAWARE CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 24, 1983.

Attorney(s) appearing for the Case

Harry R. Hill for plaintiff (Backes, Waldron & Hill, attorneys; Michael J. Nizolek on the brief).

S.F. Miers, Jr. and Thomas G. Potts, admitted pro hac vice, for plaintiff.

Harry Haushalter, Chief Assistant Attorney General, for defendant (Irwin I. Kimmelman, Attorney General, of New Jersey, attorney).

CONLEY, J.T.C.

This case involves the issue of what constitutes "the books of the corporation" for purposes of computing a taxpayer's net worth under the Corporation Business Tax Act (1945), N.J.S.A. 54:10A-1 et seq. Plaintiff challenges an assessment of additional taxes under the act by the Director, who made certain recomputations of plaintiff's 1975 and 1976 returns following his audit for those years. The parties have stipulated that the relevant...

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