NATIONAL AUTO DEALERS EXCHANGE, L.P., PLAINTIFF,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

PART II: FX ECON301 Case Question Interrogatory [Research Part III] 50 marks evenly weighted ILO:A1/A2
Cite Case Name: NATIONAL AUTO DEALERS EXCHANGE, L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. * SEC:_ NAME:____________SID#_
*If unanswered, or answered incorrectly, -2 ½ marks.
Battery#1
[1] What is the jurisdiction of the case? (Answer no more than 3 words)
A: court to declare the assessment of Corporation Business Tax
[2] Is this a class action law suit? Answer Yes or No. If yes, briefly describe the class in one short sentence (25 words or less):
A: yes,
[3] Which party prevails (wins) in the case? (single term or cite the name of the party)
[4] Is a fine or restitution or a monetary award of damages involved in this case? If so, indicate the sums involved. (HIGHLIGHT or CIRCLE THE CORRECT UNDERLINED TERM ABOVE) Sum awarded: (If not applicable identify outcome sought e.g. equitable relief or declaratory judgment: (4 words or less)
[5] Is this a final adjudication of a substantive law claim? Answer YES or NO. If YES, indicate substantive law claim decision. If NO indicate that the matter has been REMANDED to a lower court or that it is a final adjudication of a procedural law claim. If a final adjudication of a procedural law claim, indicate the nature of the procedural dispute in one brief sentence. _________________________________________________________ (25 words or less)

2. It is not a class-action lawsuit. A class-action lawsuit involves a large group and not a partnership. For instance, if all the Auto Dealers in New Jersey are involved in the case, it becomes a class-action lawsuit.

3. The plaintiff, NATIONAL AUTO DEALERS EXCHANGE, L.P, prevails in the case.

4. There was no monetary award in the case. It was a summary judgment, which does not require a full trial.

5. This case was a final adjudication of a substantive law claim. The court affirmed that the tax division of New Jersey lacked the jurisdiction to impose or assess NADE for corporate tax since it was not a company for corporate tax purposes but a pass-through entity.

What is jurisdiction?

Jurisdiction refers to the level of government that exercises the legal authority to decide a lawsuit.

In the United States, jurisdiction is divided into local, state, and federal levels.

What is a pass-through entity?

Some of the pass-through entities include sole proprietorship, partnerships, LLCs, and S-corporations.

A pass-through entity is not assessed for corporate tax because the profits are distributed to the individual owners who are assessed for personal taxes.

Learn more about jurisdiction and pass-through entities at https://brainly.com/question/10377896 and https://brainly.com/question/24782858

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