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DUKE ENERGY v. DIR., DIV. OF TAX.

Docket No. 010448-2008.

28 N.J. Tax 226 (2014)

DUKE ENERGY CORPORATION, A NORTH CAROLINA CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: December 2, 2014.

Attorney(s) appearing for the Case

Mitchell A. Newmark and Craig B. Fields, of the New York bar, admitted pro hac vice, for plaintiff (Morrison & Foerster, LLP, attorneys).

Marlene G. Brown for defendant (John J. Hoffman, Acting Attorney General of New Jersey, attorney).

This opinion concerns the proper method for calculating a taxpayer's entire net income subject to New Jersey Corporation Business Tax ("CBT"). According to the CBT Act, a taxpayer's entire net income subject to CBT is equal to its federal taxable income with several exceptions. One of the exceptions is set forth in N.J.S.A...

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