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WHIRLPOOL PROPERTIES, INC. v. DIR., DIV. OF TAX.

No. 066595.

26 A.3d 446 (2011)

208 N.J. 141

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

Supreme Court of New Jersey.

Decided July 28, 2011.

Attorney(s) appearing for the Case

Paul H. Frankel argued the cause for appellant (Morrison & Foerster, attorneys; Mr. Frankel and Mitchell A. Newmark, of counsel and on the briefs).

Marlene G. Brown, Senior Deputy Attorney General, argued the cause for respondent (Paula T. Dow, Attorney General of New Jersey, attorney; Lewis A. Scheindlin, Assistant Attorney General, of counsel).

Michael A. Guariglia, Newark, argued the cause for amici curiae New Jersey State Chamber of Commerce and New Jersey Business & Industry Association (McCarter & English, attorneys).

Marc A. Simonetti submitted a brief on behalf of amicus curiae Council on State Taxation (Sutherland Asbill & Brennan, attorneys; Mr. Simonetti and Jeffrey A. Friedman, on the brief).

Justice LaVECCHIA delivered the opinion of the Court.

We granted leave to appeal to consider a facial challenge to the constitutionality of N.J.S.A. 54:10A-6(B) (the "Throw-Out Rule" or "Rule"), whose application, while it was in effect, increased a multi-state taxpayer's New Jersey Corporate Business Tax (CBT) liability. See N.J.S.A. 54:10A-1 to -41. Although the Rule has since been repealed, see L. 2008, c. 120, it had substantial impact...

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