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UPS v. DIR., DIV. OF TAXATION

A-16/17 September Term 2013, 072421

103 A.3d 260 (2014)

220 N.J. 90

UNITED PARCEL SERVICE GENERAL SERVICES CO.; United Parcel Service Co.; UPS Telecommunications, Inc.; UPS Worldwide Forwarding Inc.; UPS Worldwide Forwarding Inc., as Successor in Interest to UPS Air Forwarding, Inc., Plaintiffs-Respondents and Cross-Appellants, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Appellant and Cross-Respondent.

Supreme Court of New Jersey.

Decided December 4, 2014.

Attorney(s) appearing for the Case

Marlene G. Brown, Senior Deputy Attorney General, argued the cause for appellant and cross-respondent (John J. Hoffman, Acting Attorney General; Melissa H. Raksa, Assistant Attorney General, of counsel).

Mitchell A. Newmark argued the cause for respondents and cross-appellants (Morrison & Foerster, attorneys).

This appeal arises from the New Jersey Division of Taxation's assessment of late payment and tax amnesty penalties under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:49-6(a), N.J.S.A. 54:53-17, -18, against plaintiffs, five subsidiaries of United Parcel Service of America (UPS).

Following a trial, the Tax Court...

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