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METRO TOUCH, INC. v. DIRECTOR, DIV. OF TAXATION

21 N.J. Tax 312 (2004)

METRO TOUCH, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Formal Opinion: May 10, 2004.

Attorney(s) appearing for the Case

Randy Bruce Blaustein, of the New York bar, admitted pro hac vice, for plaintiff (Blaustein, Greenberg & Co., attorneys).

Mala Narayanan for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

KUSKIN, J.T.C.

In this appeal plaintiff asserts that defendant, the Director of the New Jersey Division of Taxation, improperly imputed interest income to plaintiff, Metro Touch, Inc., for tax years 1996, 1997 and 1998 under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41. For the reasons set forth below, I conclude that the imputation of interest was proper.

The parties submitted the matter for decision based upon the following...

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