United States:
Leave to Appeal Granted in NJ Throwout Cases: Whirlpool and Pfizer Advance Facial Unconstitutionality
31 October 2010
Morrison & Foerster LLP
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On October 21, 2010, the Supreme Court of New Jersey granted the
motions for leave to appeal filed by Whirlpool Properties, Inc. and
Pfizer Inc. The Court accepted the appeals on the question:
"Is N.J.S.A. 54:10A-6(B) of the New Jersey Corporation
Business Tax Act, as amended in 2002, which is known as the
'Throwout Rule,' facially constitutional under the United
States Constitution?".
Because of the generality of this update, the information
provided herein may not be applicable in all situations and should
not be acted upon without specific legal advice based on particular
situations.
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