Skip to content

MENU

Eversheds Sutherland (US) LLP logo
HomeAbout UsContactEventsPublicationsPodcastIn FocusSub-MenuState Domicile and ResidencyMarketplace TaxIncome Tax
Eversheds Sutherland (US) LLP logo
SALT Shaker logo

SALT Shaker

Shaking things up in state and local tax

SALT Shaker logo

SALT Shaker

Shaking things up in state and local tax

extraterritorial income

Subscribe to extraterritorial income via RSS

New Jersey Tax Court Finds “User Error” in Treatment of Extraterritorial Income

Posted on March 11, 2011
Posted in Noteworthy Cases

The New Jersey Tax Court sent a strong message to the New Jersey Division of Taxation that the Legislature—and not the Division—sets the bounds of state taxation. IBM Corp. v. Dir., Div. of Taxation, No. 011630-2008 (N.J. Tax Ct. Jan. 26, 2011). The Division issued Notices of Assessment associated with the add back of…

About Us

Our state and local tax (SALT) lawyers can provide you with tax planning, litigation and policy advice on all aspects of SALT law…

More

SUBSCRIBE

Connect with us

Mail LinkedIn Instagram Twitter Podcast

Special Topics

  • Digital Economy
  • Noteworthy Cases
  • Policy and Legislation
  • Teleworking and Business Travel

Features

  • Events and Webcasts
  • In the News
  • Legal Alerts
  • Podcast
  • SALT Pet of the Month
  • SALT Society
  • SALT Trivia

TAGS

Archives

Recent Updates

  • SALT trivia – July 16, 2025
  • Maryland Comptroller issues Digital Ad Tax Bulletin (3.5 years late)
  • SALT trivia – July 9, 2025
  • SALT Pet of the Month: Barclay
  • New Georgia tax court will improve tax dispute resolution

Links

  • Bloomberg Tax
  • CCH IntelliConnect
  • Council On State Taxation (COST)
  • Multistate Tax Commission
  • Tax Analysts
  • Tax Executives Institute (TEI)
  • Westlaw
SALT Shaker logo

SALT Shaker

Shaking things up in state and local tax

Eversheds Sutherland (US) LLP logo

Stay Connected

Mail LinkedIn Instagram Twitter Podcast
DisclaimerPrivacy Policy

Privacy Policy

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed, affiliated and member firms (each an “Eversheds Sutherland Entity” and together the “Eversheds Sutherland Entities”) provide legal or other services to clients around the world.

Copyright © 2025, Eversheds Sutherland (US) LLP All Rights Reserved.
Law blog design & platform by LexBlog LexBlog Logo