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WHIRLPOOL PROP. v. DIR. OF TAXATION

No. A-1180-08T2, A-1182-08T2.

25 N.J. Tax 519 (2010)

WHIRLPOOL PROPERTIES, INC., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent. PFIZER, INC., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey Appellate Division.

Decided July 12, 2010.

Attorney(s) appearing for the Case

Paul H. Frankel (Morrison & Foerster) argued the cause for appellant Whirlpool Properties, Inc. (Mr. Frankel, attorney; Mr. Frankel, of counsel and on the brief; Mitchell A. Newmark, (Morrison & Foerster), on the brief).

Peter L. Faber (McDermott Will & Emery) of the New York bar, admitted pro hac vice, argued the cause for appellant Pfizer, Inc. (Leah Samit (McDermott Will & Emery) and Mr. Faber, attorneys; Ms. Samit, of counsel and on the brief; Mr. Faber, on the brief).

Marlene G. Brown, Senior Deputy Attorney General, argued the cause for respondent (Anne Milgram, Attorney General, attorney; Lewis A. Scheindlin, Assistant Attorney General, of counsel; Ms. Brown, on the briefs).

McCarter & English, counsel for amici curiae New Jersey State Chamber of Commerce and New Jersey Business & Industry Association (Michael A. Guariglia, of counsel and on the briefs; David J. Shipley, and Open Weaver Banks, on the briefs).

Before Judges RODRÍGUEZ, YANNOTTI and CHAMBERS.

The opinion of the court was delivered by

A.A. RODRÍGUEZ, P.J.A.D.

In these back-to-back appeals, consolidated for purposes of this opinion, we consider various facial challenges to the constitutionality of N.J.S.A. 54:10A-6, a subsection of the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 to -41, known as the "Throwout Rule." We affirm and hold that the Throwout Rule is facially constitutional in that it does not offend the Due...

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