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BIS LP v. DIR., DIV. OF TAXATION

Docket No. 007847-2007

27 N.J. Tax 58 (2012)

BIS LP, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

October 25, 2012.

Attorney(s) appearing for the Case

Michael James Guerriero for BIS LP, Inc. (Day Pitney LLP, attorneys; Brian W. Disler, on the brief).

Marlene G. Brown for Director, Division of Taxation (Jeffrey S. Chiesa, Attorney General of New Jersey, attorney; Ms. Brown, on the brief).

BIANCO, J.T.C.

This matter comes before the Tax Court de novo upon remand by the Appellate Division, for the limited purpose of determining whether plaintiff, BIS, LP, Inc. ("BIS") is entitled to receive the $1,480,524 tax refund plus interest for fiscal year 2003,1 previously ordered by this court. While the refund was affirmed, the Appellate Division found that the present issue was improperly raised by defendant, Director, Division...

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