No. 25-769
Lorillard Tobacco Company v. Marita R. Sciarrotta, Director of the New Jersey Division of Taxation
Response Waived
Tags: commerce-clause corporate-taxation due-process interstate-commerce royalty-payments tax-deductibility
Key Terms:
DueProcess Trademark JusticiabilityDoctri
DueProcess Trademark JusticiabilityDoctri
Latest Conference:
2026-02-27
Question Presented (AI Summary)
Whether New Jersey's corporate business tax scheme for taxing royalty payments conditions deductibility on the extent of the royalty recipient's in-state activity and thereby burdens interstate commerce
Docket Entries
2026-02-11
DISTRIBUTED for Conference of 2/27/2026.
2026-01-14
Waiver of right of respondent Marita R. Sciarrotta, Director of the New Jersey Division of Taxation to respond filed.
2025-12-24
Petition for a writ of certiorari filed. (Response due January 30, 2026)
Attorneys
Lorillard Tobacco Company
Mitchell A. Newmark — Blank Rome LLP, Petitioner
Mitchell A. Newmark — Blank Rome LLP, Petitioner
Marita R. Sciarrotta, Director of the New Jersey Division of Taxation