BIS LP Inc. v. Director, Division of Taxation, No. 007847-2007; Tax Court; opinion by Bianco, J.T.C.; decided and approved for publication July 30, 2009. DDS No. 35-5-4915 [20 pp.]

BISYS Group Inc. reorganized to create a series of holding company/limited partnership entities. After reorganization, BISYS, Inc. (BISYS) was a wholly owned subsidiary of the BISYS Group. Plaintiff BIS LP Inc. was a wholly owned subsidiary of BISYS.