Praxair Technology Inc. v. Director, Division of Taxation, A-91/92 September Term 2008; Supreme Court; opinion by Rivera-Soto, J.; decided December 15, 2009. On certification to the Appellate Division, 404 N.J. Super. 287 (App. Div. 2008). [Sat below: Judges Kestin, Newman and A.A. Rodriguez in the Appellate Division.] DDS No. 36-1-6181 [21 pp.]
Plaintiff Praxair Technology Inc., a Delaware corporation with its principal place of business in Connecticut, is engaged in the business of owning intellectual property, i.e., patents, trade secrets and technology, relating to the manufacture and use of several industrial gases. It is a subsidiary of Praxair Inc., a company that manufactures and sells industrial gases throughout the United States.
