Praxair Tech. v. Dir., Div. of Taxation

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that corporation with no physical presence or employees in State was “doing business” under CBT Act due to licensing of its intangible assets for use by other business entities in the State
• “[t]he Director’s exercise of his regulatory powers is circumscribed by the taxing authority in fact conferred by the Legislature.”

Source: CourtListener parenthetical corpus (CC0).