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SHELTER DEV. CORP. v. TAXATION DIV. DIRECTOR

6 N.J. Tax 547 (1984)

SHELTER DEVELOPMENT CORPORATION, PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

September 11, 1984.

Attorney(s) appearing for the Case

John R. Holsinger for plaintiff (Ellenport & Holsinger, attorneys).

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

ANDREW, J.T.C.

This case involves the construction of N.J.S.A. 54:10A-6, which allows a taxpayer who "maintains a regular place of business" outside New Jersey to allocate its tax bases for the purpose of computing the tax owed under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq., and also requires an interpretation of the corresponding regulation, N.J.A.C. 18:7-7.2(a), which defines "regular place of business."...

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