1. Home
  2. Browse Decisions
  3. N.J.
  4. 29 N.J.
  5. 29 N.J. Tax 427 (2016)
 

BANK OF AM. v. DIV. OF TAX.

Docket Nos. 012945-2011, 012947-2011, 012942-2011, 000386-2012, 000387-2012.

29 N.J. Tax 427 (2016)

BANK OF AMERICA CONSUMER CARD HOLDINGS, PLAINTIFF(S), v. STATE OF NEW JERSEY DIVISION OF TAXATION, DEFENDANTS. FLEET CREDIT CARD HOLDINGS INC., PLAINTIFF(S), v. STATE OF NEW JERSEY DIVISION OF TAXATION, DEFENDANTS. FIA CARD SERVICES, N.A., PLAINTIFF(S), v. STATE OF NEW JERSEY DIVISION OF TAXATION, DEFENDANTS. FIA CARD SERVICES, N.A., PLAINTIFF(S), v. STATE OF NEW JERSEY DIVISION OF TAXATION, DEFENDANTS. FIA CARD SERVICES, N.A., PLAINTIFF(S), v. STATE OF NEW JERSEY DIVISION OF TAXATION, DEFENDANTS.

Tax Court of New Jersey.

Decided: October 6, 2016.

Attorney(s) appearing for the Case

Richard A. Leavy for plaintiffs (Sidley Austin, LLP, attorneys).

Michael J. Duffy for defendant (Christopher S. Porrino, Attorney General of New Jersey, attorney).

I. INTRODUCTION

Bank of America Consumer Card Holdings and related entities (collectively the "taxpayers") are in the credit card account business. The credit card accounts allow customers otherwise known as cardholders to make purchases at or from merchants which accept the cards for payment. The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases