BRENNAN, J.T.C.
This is the court's opinion with respect to the parties' cross-motions for summary judgment. Plaintiff, an electric company, raises several issues relating to Defendant's determination of Plaintiff's Corporation Business Tax (CBT) obligations for tax years 1999 and 2000.
The issues before the court are: (1) whether the Pennsylvania Gross Receipts Tax must be included as part of Plaintiff's entire net income when calculating its New Jersey CBT...
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