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RCN TELECOM v. DIR., DIV. OF TAXATION

No. 000161-2007

25 N.J. Tax 409 (2010)

RCN TELECOM SERVICES, INC., F/K/A FREEDOM NEW YORK, LLC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

June 14, 2010.

Attorney(s) appearing for the Case

Sean M. Lipsky, for RCN Telecom Service, Inc., f/k/a Freedom New York LLC (Cole, Schotz, Meisel, Forman & Leonard, P.A., attorneys; Jeffrey H. Schechter and Damian L. Albergo, of counsel; Mr. Schechter, Mr. Lipsky and Mr. Albergo, on the brief).

Marlene G. Brown, for Director, Division of Taxation (Paula T. Dow, Attorney General of New Jersey, attorney).

BIANCO, J.T.C.

This opinion constitutes the Tax Court's decision concerning cross-motions for summary judgment filled by plaintiff, RCN Telecom Services, Inc. f/k/a Freedom New York, LLC (hereinafter "RCN Telecom") and defendant, Director, Division of Taxation (hereinafter the "Director"). RCN Telecom seeks a two-fold determination: (1) that it is a proper party to seek a refund pursuant to N.J.S.A. 54:32B-8.13...

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