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XYLEM DEWATERING v. DIV. OF TAX.

Nos. 011704-2015, 000056-2016, 000057-2016.

30 N.J. Tax 41 (2017)

XYLEM DEWATERING SOLUTIONS, INC., JOHN M. PAZ, AND XYLEM DEWATERING SOLUTIONS, INC., JOHN M. PAZ, JOHN M. PAZ 2010 GRANTOR RETAINED ANNUITY TRUST FBO JEFFREY PAX, JOHN M. PAZ 2010 GRANTOR RETAINED ANNUITY TRUST FBO JUDITH PAZ AND JOHN M. PAZ 2010 GRANTOR RETAINED ANNUITY TRUST FBO SHARON TREECE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Corrected April 10, 2017.

Attorney(s) appearing for the Case

David J. Shipley and Aliza Sherman for plaintiff (McCarter & English, LLP, attorneys).

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

This is the court's opinion with respect to the parties' cross-motions for summary judgment. The primary issue presented is whether the gain from the deemed sale of assets of a New Jersey S corporation under Internal Revenue Code § 338(h)(10) is sourced to New Jersey on the non-resident shareholders' New Jersey Non-Resident...

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