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Brut [27]
2 years ago
7

NATIONAL AUTO DEALERS EXCHANGE, L.P., PLAINTIFF,

Law
1 answer:
ANTONII [103]2 years ago
8 0

1. The jurisdiction of the case is in <u>New Jersey</u>.

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, <u>prevails</u> 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.

<h3>What is jurisdiction? </h3>

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.

<h3>What is a pass-through entity?</h3>

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 brainly.com/question/10377896 and brainly.com/question/24782858

#SPJ1

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