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FIFTH THIRD EQUIP. v. DIRECTOR

DOCKET NO. 013380-2018.

32 N.J. Tax 217 (2021)

FIFTH THIRD EQUIPMENT FINANCE COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: February 23, 2021.

Attorney(s) appearing for the Case

Kenneth R. Levine argued the cause for plaintiff (Reed Smith, LLP, attorneys, Kyle O. Sollie, attorney of record and on the brief; Matthew L. Setzer, on the brief).

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

This opinion decides the parties' respective summary judgment motions as to whether defendant (Taxation) properly granted only a portion of plaintiff's refund claim of Corporation Business Tax (CBT) for tax years 2010-2012. Most of the refund claim was based on plaintiff's methodology of carrying forward net operating losses (NOL...

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