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RONSON CORP. v. DIRECTOR, DIV. OF TAXATION

22 N.J. Tax 652 (2005)

RONSON CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided November 21, 2005.

Attorney(s) appearing for the Case

Harold Leib, argued the cause for appellant (Harold Leib & Associates, attorneys; Mr. Leib, on the brief).

Mala Narayanan, Deputy Attorney General, argued the cause for respondent (Peter C. Harvey, Attorney General; Patrick DeAlmeida, Assistant Attorney General, of counsel; Ms. Narayanan, on the brief).

Before Judges CONLEY, WEISSBARD and WINKELSTEIN.

PER CURIAM.

Plaintiff corporate business taxpayer appeals a Tax Court judgment affirming the Division of Taxation's assessment of additional corporation business taxes for 1997 through 2000. In essence, the Tax Judge found that for 1997 plaintiff had improperly calculated its reported taxable income by using a net operating loss carryover it had created in 1996 utilizing a dividend exclusion, and for 1998, 1999 and 2000, by using a net operating loss carryover it...

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