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RIVER SYS., INC. v. STATE, DEPT. OF TREASURY, DIV. OF TAXATION

19 N.J. Tax 599 (2001)

RIVER SYSTEMS, INC., PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. RUBACHEM INTERNATIONAL, LTD., PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. RUBACHEM, INC., PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

December 21, 2001.

Attorney(s) appearing for the Case

Gary J. Hoagland, for plaintiff (Hoagland, Longo, Moran, Dunst & Doukas, attorneys).

Carol Johnston, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

SMALL, P.J.T.C.

Under N.J.S.A. 54:10A-6, a New Jersey corporation which maintains a regular place of business outside of New Jersey may allocate a portion of its income away from New Jersey in computing income taxable under the New Jersey Corporation Business Tax Act ("CBT"), N.J.S.A. 54:10A-1 to -40. The plaintiffs in these cases, River Systems, Inc. ("River Systems"), Rubachem, Inc. ("Rubachem"), and Rubachem International, Ltd. ("International"),...

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