SMALL, P.J.T.C.
This is a case under the New Jersey Corporation Business Tax (the "CBT") (N.J.S.A. 54:10A-1 to -40) which requires me to determine whether, within the meaning of N.J.S.A. 54:10A-6(B)(6), certain business receipts of the plaintiff are earned in New Jersey or elsewhere. More specifically, I must decide whether securities bought and sold by the plaintiff, a New Jersey domiciled company, are "integrated with a business carried on in another...
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