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JOHNSON & JOHNSON v. DIR., TAX

A-51 September Term 2019 083612.

241 A.3d 318 (2020)

244 N.J. 413

JOHNSON & JOHNSON, Plaintiff-Respondent, v. DIRECTOR, DIVISION OF TAXATION, and Commissioner, Department of Banking and Insurance, Defendants-Appellants.

Supreme Court of New Jersey.

Decided December 7, 2020.

Attorney(s) appearing for the Case

William B. Puskas, Jr., Deputy Attorney General, argued the cause for appellants (Gurbir S. Grewal, Attorney General, attorney; Melissa H. Raksa, Assistant Attorney General, of counsel, and William B. Puskas, Jr., on the brief).

Margaret C. Wilson, Somerville, argued the cause for respondent (Wilson Law Group, attorneys; Margaret C. Wilson, on the brief).

The judgment of the Appellate Division is affirmed substantially for the reasons expressed in Judge Haas's thoughtful opinion, which rests heavily on the plain language of N.J.S.A. 17:22-6.64. Johnson & Johnson v. Dir., Div. of Tax'n, 461 N.J.Super. 148, 162-64, 218 A.3d 1182 (App. Div. 2019). The Legislature, of...

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