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CHEMICAL NJ HOLDINGS, INC. v. DIRECTOR, DIV. OF TAXATION

22 N.J. Tax 606 (2004)

CHEMICAL NEW JERSEY HOLDINGS, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 17, 2004.

Attorney(s) appearing for the Case

John R. Bailey, argued the cause for appellant (Shain, Schaffer & Rafanello, attorneys; Marguerite M. Schaffer, of counsel; Mr. Bailey, of counsel, and on the brief).

Edward D. Tan, Deputy Attorney General, argued the cause for respondent (Peter C. Harvey, Attorney General of New Jersey, attorney; Mr. Tan, on the brief).

Before Judges COLLESTER, PARRILLO and GRALL.

The opinion of the court was delivered by

PARRILLO, J.A.D.

Plaintiff, Chemical New Jersey Holdings, Inc., appeals from a final order of the Tax Court, which granted the Director of the New Jersey Division of Taxation (Director or Division) summary judgment, dismissing plaintiff's appeal of its tax assessment for the years 1992 and 1993. In its appeal to the Tax Court, plaintiff claimed that it had been wrongly taxed as an "investment company," the status it...

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