tax-deductibility

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Case Title Lower Court Docketed Status Flags Tags Question Presented
25-769 Lorillard Tobacco Company v. Marita R. Sciarrotta, Director of the New Jersey Division of Taxation New Jersey 2025-12-31 Pending Response Waived commerce-clause corporate-taxation due-process interstate-commerce royalty-payments tax-deductibility (1) Whether New Jersey's scheme for taxing royalty payments, that conditions the deductibility of related-party royalty payments on the extent of t…