Tax Type
Corporation Income Tax
Description
Protective claim for refund denied
Topic
Payment and Refund
Date Issued
04-30-1986
April 30, 1986
Re: §58.1-1824 Protective Claim; Corporation Income Tax
§58.1-408 Allocation & Apportionment, ASARCO
Dear *********************
In response to my letter of July 29, 1985 denying your application for correction, you paid the assessment and filed a protective claim for refund. You requested that the protective claim be held without action pending a final decision in the Silent Hoist ease then pending before the New Jersey Supreme Court.
On June 26, 1985 the New Jersey Supreme Court reversed the lower courts and upheld the assessment of tax. The U. S. Supreme Court denied the petition for certiorari on November 18, 1985. Silent Hoist & Crane Co.. Inc. v. Director. Division of Taxation, 100 N.J. 1, 494 A. 2d 775 (1985), pet. den._____ U.S. ____ 106 S. Ct. 409.
Accordingly, I reaffirm my letter of July 29, 1985 and deny your protective claim for refund.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner