Garfield Trust Co. v. Director

New Jersey Superior Court App Division

Garfield Trust Co. v. Director

7 N.J. Tax 664

CourtNew Jersey Superior Court Appellate Division

DecidedJune 12, 1985

StatusPublished

Cited by2 cases

This text of 7 N.J. Tax 664 (Garfield Trust 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

Garfield Trust Co. v. Director, 7 N.J. Tax 664 (N.J. Ct. App. 1985).

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Opinion

PER CURIAM.

Plaintiff and various amici curiae challenge inclusion in the tax bases of state and federally chartered commercial banks, for the purpose of the New Jersey corporate business tax, of the value of federal, state and local obligations and the income therefrom. After losing in the Tax Court, they appealed here. We are completely satisfied with the determination of the Tax Court and therefore affirm substantially for the reasons expressed by Judge Richard M. Conley in his opinion, reported at 6 N.J.Tax 462 (Tax Ct.1984).

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PER CURIAM.

Plaintiff and various amici curiae challenge inclusion in the tax bases of state and federally chartered commercial banks, for the purpose of the New Jersey corporate business tax, of the value of federal, state and local obligations and the income therefrom. After losing in the Tax Court, they appealed here. We are completely satisfied with the determination of the Tax Court and therefore affirm substantially for the reasons expressed by Judge Richard M. Conley in his opinion, reported at 6 N.J.Tax 462 (Tax Ct.1984).

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Bluebook (online)

7 N.J. Tax 664, Counsel Stack Legal Research, https://law.counselstack.com/opinion/garfield-trust-co-v-director-njsuperctappdiv-1985.

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