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SAMPLE LEGAL CASES

PRAXAIR TECH. v. Dir., Div. of Taxation

This appeal presents a narrow question: whether, in the circumstances presented, an out-of-state taxpayer is liable for New Jersey's corporate business tax for the years 1994-1996. The Director of the Division of Taxation asserted, and the Tax Court agreed, ...

PTI v. Director, Division of Taxation

Plaintiff, Praxair Technology, Inc. (PTI), a Delaware corporation with its 739 principal place of business in Connecticut, appeals from the Tax Court's June 27, 2007 order granting partial summary judgment to defendant, the Director of the Division of Taxation (the Director), regarding ...

Kaplan v. Director, Div. of Taxation

I make the following factual findings. Plaintiffs are New Jersey residents and the principals of some 75 to 100 partnerships and limited liability companies having interests in a large number of residential and commercial income producing properties. Among plaintiffs' partnership ...

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