07-16-09 MCKESSON WATER PRODUCTS V. DIRECTOR, DIVISION OF TAXATION

07-16-09 MCKESSON WATER PRODUCTS CO. V. DIRECTOR, DIVISION OF
TAXATION
A-5423-06T3
In this appeal, we are required to decide whether the Tax
Court correctly construed the term "nonoperational income," as
used in N.J.S.A. 54:10A-6.1(a), to determine whether plaintiff's
gain from a deemed asset sale under Internal Revenue Code
§338(h)(10) is subject to the New Jersey Corporation Business
Tax (CBT). As a corollary to this issue, the Director of
Taxation also sought a remand for the Tax Court to consider the
applicability of the "unitary business" principle, in light of
the United States Supreme Court's decision in Meadwestvaco Corp.
v. Illinois Department of Revenue, 553 U.S., ___, 128 S. Ct.
1498, 170 L. Ed. 2d 404 (2008).
We affirm substantially for the reasons expressed by the
Tax Court in McKesson Water Products Co., v. Director, Division
of Taxation, 23 N.J. Tax 449 (Tax 2007). We also deny the
Director's application for remand. Because the central issue in
this appeal is resolved based on purely statutory grounds, we
discern no legal basis to reach the constitutional issues
implicated in the unitary business principle.

Richard Sadowski
Assistant Editor

07-16-09 DYFS V. V.M. & B.G. - I/M/O GUARDIANSHIP OF J.M.G. A-4627-06T4

07-16-09 DYFS V. V.M. & B.G. - I/M/O GUARDIANSHIP OF J.M.G.
A-4627-06T4
In this Title 9 appeal, the majority concludes that DYFS
established abuse and neglect. The majority declined to address
the issue of whether in finding abuse and neglect, the trial
judge erred in considering defendant mother's refusal to consent
to a cesarean-section (c-section) as an element of abuse and
neglect. The majority was of the view that there was sufficient
evidence in the record to sustain the finding of abuse and
neglect making it unnecessary to address the c-section issue.
The panel agreed that the appeal was not moot as it reversed the
finding of abuse and neglect as to defendant father
notwithstanding that the parental rights of the parents were
terminated in a subsequent Title 30 proceeding presently under
review by this court.
The concurring opinion concludes that consideration of the
mother's refusal to consent to a c-section was error and should
be addressed. DYFS initially took the position that such
refusal was relevant to the issue of abuse and neglect but later
urged that the refusal was relevant to the issue of credibility
as the mother later indicated that she did not refuse the
procedure.

Richard Sadowski
Assistant Editor

7-23-08 Pellicer v. St. Barnabas Hospital (A-88/89/90/91-07)

7-23-08 Casey Pellicer, et al. v. St. Barnabas Hospital, et
al. (A-88/89/90/91-07)
The jury selection process resulted in a jury panel that could
not fairly and dispassionately evaluate the difficult and
emotionally-charged issues in this case. In addition, the trial
was tainted by cumulative error and concerns about the
improprieties that infected this trial call the verdict into
question because the historic and extraordinary damage award
cannot be separated from those errors.

Richard Sadowski
Assistant Editor

7-16-09 Fernandez v. Nationwide Mutual Fire Insurance (A-54-08)

7-16-09 Sebastian Fernandez v. Nationwide Mutual Fire
Insurance Company (A-54-08)
The judgment of the Appellate Division is affirmed substantially
for the reasons expressed in Judge Gilroy’s opinion.

Richard Sadowski
Assistant Editor

07-14-09 TYNES V. ST. PETER'S UNIVERSITY MEDICAL CENTER A-5267-07T2

07-14-09 MELISSA TYNES, ET AL. V. ST. PETER'S UNIVERSITY
MEDICAL CENTER, ET AL.
A-5267-07T2
The trial court erred by requiring plaintiff to show
"exceptional circumstances" for a discovery extension because
the court had not scheduled the matter for arbitration or trial;
however, the court's order denying the discovery extension and
dismissing plaintiffs' complaint with prejudice is affirmed
because plaintiffs failed to show "good cause" to extend the
time for discovery, as required by Rule 4:24-1(c).

Richard Sadowski
Assistant Editor

07-10-09 INTERNATIONAL SCHOOL SERVICES V. NJ DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT A-5722-07T3

07-10-09 INTERNATIONAL SCHOOL SERVICES, INC. V. NEW JERSEY
DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT
A-5722-07T3
Plaintiff International School Services, Inc. (ISS) is a
New Jersey corporation that employs teachers who work in schools
located in Asia and South America. None of the teachers work in
New Jersey. Plaintiff sought a declaratory judgment to determine
whether it was obligated to provide workers' compensation
insurance to its overseas employees pursuant to the New Jersey
Workers' Compensation Act, N.J.S.A. 34:15-1 to -142.
In determining whether an employer must provide workers'
compensation coverage, the trial court must analyze the
connection between plaintiff's overseas employees and New Jersey
in accordance with the standards set forth in Connolly v. Port

Richard Sadowski
Assistant Editor

Auth. of New York and New Jersey, 317 N.J. Super. 315, 319-20

Auth. of New York and New Jersey, 317 N.J. Super. 315, 319-20
(App. Div. 1998) (citing Larson's Workers' Compensation Law).
We reversed the trial court's order declaring that
plaintiff was obligated to provide workers' compensation
coverage for its overseas employees and remanded the matter for
further discovery respecting the overseas employees' contacts
with New Jersey and reconsideration in light of Connolly and
Larson's treatise.

Richard Sadowski
Assistant Editor