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CHESTER A. ASHER, INC. v. DIRECTOR, DIV. OF TAXATION

22 N.J. Tax 582 (2006)

CHESTER A. ASHER, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

January 5, 2006.

Attorney(s) appearing for the Case

Harry D. Shapiro, of the Maryland bar, admitted pro hac vice, and Adrienne C. Rogove for plaintiff (Saul Ewing, attorneys).

Michael J. Duffy for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

SMALL, P.J.T.C.

This matter requires the court to consider the immunity from state income taxation provided by Section 101(a) of Public Law 86-272, 15 U.S.C.A. § 381 ("P.L. 86-272"), which generally prohibits states from imposing an income tax on businesses whose only contact with the state is the solicitation of orders of tangible personal property.

Plaintiff, Chester A. Asher, Inc. ("Asher"), challenges the Final Determination of the Director...

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