1. The jurisdiction of the case is <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 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.
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The Catholic Church has long taken the question of slavery seriously. Slavery has been practiced and approved of by numerous cultures and faiths worldwide throughout the majority of human history.
<h3>Who and why did slavery begin?</h3>
In order to help with the cultivation of products like tobacco, African slaves were first brought to Jamestown, Virginia, in North America in 1619. They left towards the north in late 1848 because it is where slaves are freed and where slavery doesn't exist.
<h3>The US Constitution: Does it permit slavery?</h3>
Yes, according to the 13th Amendment, slavery is still a legal punishment for crimes for which a person has been found guilty in a court of law.
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