SEA LAND SERVICE INC PLAINTIFF APPELLANT v. DIRECTOR DIVISION OF TAXATION DEFENDANT RESPONDENT (1998)

Superior Court of New JerseyAppellate Division

SEA-LAND SERVICE, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Decided: January 26, 1998

Before Judges SKILLMAN, EICHEN and STEINBERG.

Michael A. Guariglia, argued the cause for appellant (McCarter & English, attorneys; Mr. Guariglia, of counsel and on the brief; John K. Bradley also on the brief). Marlene G. Brown, Deputy Attorney General, argued the cause for respondent (Peter Verniero, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Brown, on the brief).

Plaintiff Sea-Land Service, Inc. appeals from a final judgment entered in the Tax Court granting summary judgment to defendant Director, Division of Taxation. Plaintiff had argued that it was entitled to offset its overpayment of corporate business taxes (CBT) against tax liabilities it incurred as the result of its merger with its parent company and a subsidiary company. In a comprehensive published opinion, the Tax Court judge rejected plaintiff's argument, concluding that the Director had “satisfied N.J.S.A. 54:49-16[(b)] fully in allowing only an offset of plaintiff's own pre-merger deficiencies with plaintiff's overpayments ․ [and that the CBT] deficiencies of the other two entities cannot be offset with these funds.” Sea-Land Service, Inc. v. Director, Division of Taxation, 16 N.J.Tax 132, 137 (Tax 1996).

We affirm substantially for the reasons expressed by Judge Kahn in his opinion.

Affirmed.

PER CURIAM.

Was this helpful?

Why was this helpful?

Easy to understand

Solved my problem

Other

Why was this not helpful?

Missing the information I need

Too complicated / too many steps

Out of date

Other

Thank you for your feedback!

Trusted by Consumers. Recognized by AI.

As the largest network of trusted legal brands, we help firms build authority across the platforms consumers and AI systems rely on most. Our network helps attorneys strengthen visibility, credibility, and preference where legal decisions begin.

Explore the Network