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

21 N.J. Tax 131 (2003)

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

Superior Court of New Jersey, Appellate Division.

Decided March 14, 2003.

Attorney(s) appearing for the Case

Gary J. Hoagland, argued the cause for appellants (Hoagland, Longo, Moran, Dunst & Doukas, attorneys; Mr. Hoagland, of counsel and on the brief).

Carol Johnston, Deputy Attorney General, argued the cause for respondent (David Samson, Attorney General, attorney; Patrick DeAlmeida, Deputy Attorney General, of counsel; Ms. Johnston, on the brief).

Before Judges HAVEY, WELLS and PAYNE.

PER CURIAM.

Under N.J.S.A. 54:10A-6, a New Jersey corporation that maintains a regular place of business outside New Jersey may allocate a portion of its income away from New Jersey in computing income taxable under the New Jersey Corporate Business Tax Act, N.J.S.A. 54:10A-1 to -4. Plaintiffs, River Systems, Inc., Rubachem International, Ltd. and Rubachem, Inc., filed separate complaints in the Tax Court...

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