The New Jersey Division of Taxation should have allowed Euromin Inc. to carry forward over $828,000 in corporation business tax credit because the energy trading company and a partnership it bought aren't a unitary business, the company alleges.
Perry Cooper is a Senior Legal Editor for State Tax, focusing on national tax issues in the United States. With a background in tax law, Perry covers a wide range of topics including tax litigation, state tax regulations, and court rulings. His work has been featured in Bloomberg Law, and he is known for his expertise in tax law and his engaging writing style.