While we’re not sure what “Auld Lange Syne” really means, we are sure that many older New Jersey tax cases remain helpful in addressing current corporation business tax and sales tax issues and, therefore, should not be forgotten.

View this article, reprinted from the January 4, 2016 issue of State Tax Notes, which examines six older New Jersey cases, arguing that New Jersey does not have its own unique test for determining the unitary group. As a result, in the absence of centralized management, functional integration and economies of scale, a unitary business does not exist.