New Jersey Tax Court July 5, 1983 (Tamko Asphalt Products, Inc. v. Glaser)

LASSER, P.J.T.C.

This is an action contesting the assessment of New Jersey corporation business tax for the year 1980. Taxpayer, a Maryland corporation engaged in the manufacture of asphalt roofing products, maintains that its contacts with the State of New Jersey are insufficient to subject it to taxation under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq.