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ROLLINS LEASING CORP. v. TAX. DIV. DIR.

13 N.J. Tax 359 (1993)

ROLLINS LEASING CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 24, 1993.

Attorney(s) appearing for the Case

Jonathan M. Gross and Michael J. Kurak for plaintiff (Hannoch Weisman, attorneys).

Carolyn Lurry Mapp for defendant (Fred DeVesa, Acting Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Rollins Leasing Corp. (taxpayer) contests a corporation business tax (CBT) deficiency assessment imposed by the Director of the Division of Taxation (Director) and contends that Director improperly disallowed deductions for interest paid on promissory notes issued by taxpayer. Director determined that interest payments made by taxpayer to Continental Illinois National Bank and Trust Company of Chicago were not paid on account of an obligation owed...

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