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2 results for “Director, New Jersey Division of Taxation”

Case Title Lower Court Docketed Status Tags Question Presented
20-468 Xpedite Systems, Inc. v. John J. Ficara, Acting Director, New Jersey Division of Taxation New Jersey 2020-10-09 Denied apportionment commerce-clause deference due-process due-process-clause interstate-commerce revenue-reapportionment state-taxation tax-apportionment Whether granting unfettered deference to a State tax commissioner's decision to reapportion the revenues of an interstate business violates the Due Pr…
19-921 John M. Paz v. Director, New Jersey Division of Taxation New Jersey 2020-01-24 Denied allocation apportionment commerce-clause corporate-income-tax due-process multistate-business state-taxation unitary-business unitary-business-principle Whether a state can allocate the entire gain from the sale of a unitary business's assets to itself for taxation purposes