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LANCO, INC. v. DIRECTOR, DIV. OF TAXATION

21 N.J. Tax 200 (2003)

LANCO, INC. PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

October 23, 2003.

Attorney(s) appearing for the Case

Paul H. Frankel, Hollis L. Hyans, Craig B. Fields, of Counsel, and Amy F. Nogid, of Counsel, for Plaintiff (Morrison & Foerster LLP, attorneys).

Charles M. Costenbader, of Counsel, for Plaintiff (McCarter & English, LLP, attorneys).

Patrick DeAlmeida, for Defendant (Peter C. Harvey, Attorney General of New Jersey).

Charles H. Friedrich, of Counsel, for Amicus Curiae New Jersey State Chamber of Commerce (Stryker, Tams & Dill LLP, attorneys).

PIZZUTO, J.T.C.

This case presents the question of whether New Jersey may constitutionally subject a foreign corporation to the Corporation Business Tax (N.J.S.A. 54:10A-1 et seq., "the CBT"), where the corporation has no physical presence in the state and derives income from a New Jersey source only pursuant to a license agreement with another corporation that conducts a retail business here.

Plaintiff Lanco, Inc., ("Lanco") is a Delaware corporation...

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