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State Courts -
New Jersey - October 3 - October 17, 2006
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Coryell, L.L.C. v. Curry, DOCKET NOS. A-3758-04T5, A-3759-04T5,
SUPERIOR COURT OF NEW JERSEY, APPELLATE DIVISION, October 5, 2006, Decided
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Overview: Trial court erred in vacating a default judgment of foreclosure of a tax lien. Due process did not require that notice of the foreclosure be sent to every address a mortgagee requested such a notice be sent, and it was notified in a manner reasonably calculated to apprise it of the foreclosure action, thus satisfying R. 4:64-1(f) and due process.
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Lanco, Inc. v. Director, Div. of Taxation, A-89 September Term 2005,
SUPREME COURT OF NEW JERSEY, October 12, 2006, Decided
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Overview: New Jersey could, without violating the Commerce Clause, subject a taxpayer to the New Jersey Corporation Business Tax, N.J.S.A. §§ 54:10A-1 to -41, even though it lacked a physical presence in New Jersey, since it derived income through a licensing agreement with a company conducting retail operations in New Jersey.
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