Home/New Jersey Superior Court App Division/Bristol-Myers Co. v. Director

Bristol-Myers Co. v. Director

9 N.J. Tax 88
CourtNew Jersey Superior Court Appellate Division
DecidedDecember 19, 1986
StatusPublished
Cited by4 cases

This text of 9 N.J. Tax 88 (Bristol-Myers Co. v. Director) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Bristol-Myers Co. v. Director, 9 N.J. Tax 88 (N.J. Ct. App. 1986).

Opinion

PER CURIAM

Bristol-Myers appeals from two separate judgments of the Tax Court involving the Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. The opinion of Judge Richard M. Conley dismissing the complaint involving the tax years of 1971 through 1975 because they were filed beyond the applicable time limitations is reported at 3 N.J.Tax 451 (Tax Ct.1981) and the opinion of Judge Michael A. Andrew, Jr., dismissing the complaint involving the tax years 1976 and 1977 on the basis that the Director had correctly determined the net worth of plaintiffs subsidiary investments under the act is reported at 8 N.J.Tax 133 (Tax Ct.1986).

[89]*89These judgments are affirmed substantially for the reasons stated in the reported opinions.

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Bluebook (online)
9 N.J. Tax 88, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bristol-myers-co-v-director-njsuperctappdiv-1986.