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ROSS FOGG FUEL OIL CO. v. DIRECTOR, DIV. OF TAX.

22 N.J. Tax 372 (2005)

ROSS FOGG FUEL OIL CO., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 7, 2005.

Attorney(s) appearing for the Case

Michael A. Guariglia for plaintiff (McCarter & English, attorneys).

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

KAHN, J.T.C.

This is the court's opinion with respect to cross-motions for summary judgment determining whether Petroleum Gross Receipts Tax (PGRT), N.J.S.A. 54:15B-1 to -12, must be added back in calculating entire net income pursuant to a 1993 legislative amendment to the New Jersey Corporation Business Tax (CBT), N.J.S.A. 54:10A-1 to -41. Ross Fogg Fuel Oil Company (taxpayer) contests the add-back of PGRT by the Director, Division of Taxation (Division...

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