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BRUNSWICK CORP. v. DIRECTOR, DIV. OF TAXATION

135 N.J. 107 (1994)

638 A.2d 805

BRUNSWICK CORPORATION, A DELAWARE CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided March 30, 1994.

Attorney(s) appearing for the Case

Charles M. Costenbader and Paul H. Frankel argued the cause for appellant (Stryker, Tams & Dill, attorneys; Charles H. Friedrich, on the briefs).

Margaret A. Holland, Deputy Attorney General, argued the cause for respondent (Fred DeVesa, Acting Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel).

PER CURIAM.

Brunswick Corporation challenges the authority of the Director of the Division of Taxation (Director) to adopt a regulation, N.J.A.C. 18:7-8.5(b), that adjusts the manner of calculating franchise taxes under the New Jersey Corporation Business Tax Act (CBTA). The CBTA assesses a franchise tax on all corporations doing business in New Jersey according to a business allocation factor that measures a corporation...

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