LLOYD M. COHEN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 13, 2000 Page 59 Lloyd M. Cohen, plaintiff pro se. Mala Narayanan, DAG for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). KAHN, J.T.C. This is the court’s determination with respect to a motion for summary […]
Category: New Jersey Tax Court Opinions
RENAISSANCE PLAZA v. ATLANTIC CITY, 18 N.J. Tax 342 (1998)
RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, PLAINTIFF, v. CITY OF ATLANTIC CITY, DEFENDANT. NO. 000143-97Tax Court of New Jersey. January 26, 1998. Page 343 Steven R. Nehmad, for plaintiff (Perskie, Nehmad Perillo, attorneys). Saul A. Wolfe, for defendant (Skoloff Wolfe, attorneys). Page 344 RIMM, J.T.C. This is a local property tax matter involving issues of exemption, […]
WORDEN-HOIDAL v. RED BANK BOROUGH, 21 N.J. Tax 336 (2004)
WORDEN-HOIDAL FUNERAL HOMES, INC., PLAINTIFF, v. RED BANK BOROUGH, DEFENDANT. Tax Court of New Jersey. May 6, 2004 Page 337 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 338 Gregory R. Milne, for plaintiff (Foss, San Filippo Milne, L.L.C., attorneys). Richard T. […]
ATLANTIC CTY. NEW SCHOOL, INC. v. PLEASANTVILLE, 2 N.J. Tax 192 (1981)
ATLANTIC COUNTY NEW SCHOOL, INC., A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. CITY OF PLEASANTVILLE, DEFENDANT. Tax Court of New Jersey. February 5, 1981. Page 193 Middlesworth, Beakley Barry for plaintiff (Charles Middlesworth, Jr. appearing). Page 194 F. Frederick Perone for defendant City of Pleasantville. RIMM, J.T.C. This local property tax […]
SKAPERDAS v. DIRECTOR, DIV. OF TAXATION, 14 N.J. Tax 103 (1994)
HARRY SKAPERDAS, GEORGE SKAPERDAS, AND BARRY BIRKENHOLTZ, PLAINTIFF(S), v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT(S). Tax Court of New Jersey. May 27, 1994. Page 104 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 105 Harold Leib for plaintiff (Harold Leib, attorney, Harold Leib, […]
ATLANTIC CITY ELEC. CO. v. TAXATION DIV. DIRECTOR, 5 N.J. Tax 15 (1982)
ATLANTIC CITY ELECTRIC COMPANY, A CORPORATION OF THE STATE OF NEW JERSEY, AND FRANK B. SMITH AND BEN MAUSCHARDT, TRUSTEES UNDER ATLANTIC CITY ELECTRIC COMPANY TRUST # 3 DATED AS OF NOVEMBER 1, 1973, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. November 3, 1982. Page 16 Henry P. Megargee, Jr., for […]
TAMTON ENTERPRISES, INC. v. TAXATION DIV. DIRECTOR, 6 N.J. Tax 347 (1984)
TAMTON ENTERPRISES, INC., PLAINTIFF-APPELLANT, v. TAXATION DIVISION DIRECTOR, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 14, 1984. Decided March 26, 1984. Before Judges FRITZ, FURMAN and DEIGHAN. Appeal from the Tax Court. David W. Mills, argued the cause for appellant (Lowenstein, Sandler, Brochin, Kohl, Fisher, Boylan Meanor, attorneys Susan A. Feeney and David W. Mills […]
N.J. STATE BAR ASS’N v. BERMAN, 11 N.J. Tax 433 (1991)
NEW JERSEY STATE BAR ASSOCIATION, PLAINTIFF, v. DOUGLAS BERMAN, IN HIS OFFICIAL CAPACITY AS TREASURER OF THE STATE OF NEW JERSEY; BENJAMIN J. REDMOND, IN HIS OFFICIAL CAPACITY AS THE ACTING DIRECTOR OF THE DIVISION OF TAXATION OF THE STATE OF NEW JERSEY; AND THE NEW JERSEY AUTOMOBILE INSURANCE GUARANTY FUND, DEFENDANTS. Tax Court of […]
APERION ENTER. v. BOROUGH OF FAIR LAWN, 003431-2003 (N.J.Tax 7-24-2009)
APERION ENTERPRISES, INC., and QUO NON ASCENDET, INC., Plaintiffs, v. BOROUGH OF FAIR LAWN, Defendant. Nos. 003431-2003, 001894-2005, 004742-2006, 005024-2007Tax Court of New Jersey Decided: July 24, 2009 Seth M. Gollin for plaintiff Aperion Enterprises, Inc. (Shapiro Croland, attorneys). Robert A. Bernstein for plaintiff Quo Non Ascendet, Inc. Richard Lustgarten for defendant (Goodman Lustgarten, attorneys). […]
S., HOLY CHILD JESUS v. SUMMIT CITY, 007403-2005 (N.J.Tax 9-17-2007)
Society of the Holy Child Jesus, d/b/a Oak Knoll School v. Summit City. Nos. 007403-2005 and 000352-2006Tax Court of New Jersey. Decided September 17, 2007 Christopher John Stracco (Day Pitney, LLP, attorneys), for plaintiff. Garry J. Roettger (Skoloff Wolfe, attorneys), for defendant. Opinion by SMALL, P.J.T.C. LOCAL PROPERTY TAXATION — EXEMPTION — VIOLATION OF LOCAL […]
RIVER SYSTEMS v. DEPT. OF TREASURY, 21 N.J. Tax 131 (2003)
RIVER SYSTEMS, INC., PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. RUBACHEM INTERNATIONAL, LTD., PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. RUBACHEM, INC., PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, […]
CEDAR GLEN LAKES WATER CO. v. TAXATION DIV. DIR., 7 N.J. Tax 233 (1985)
CEDAR GLEN LAKES WATER CO., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. January 24, 1985. Page 234 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 235 Anthony T. Bruno for plaintiff (Reussille, Mausner, Carotenuto, Bruno Barger, attorneys). Joseph […]
L L OIL SERV. v. DIR., DIV. OF TAX., 18 N.J. Tax 514 (2000)
L L OIL SERVICE, INC., PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 21, 2000 Page 515 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 516 Harold Leib and Elisa Leib, for plaintiff (Harold Leib […]
MEDIA GRAPHICS, INC. v. DIRECTOR, DIV. OF TAX, 8 N.J. Tax 321 (1986)
MEDIA GRAPHICS, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued February 20, 1986. Decided March 13, 1986. Page 322 Appeal from the Tax Court of New Jersey. Laurence Reich argued the cause for appellant (Carpenter, Bennett Morrissey, attorneys; Laurence Reich of counsel and on the brief). Herbert K. Glickman, Deputy […]
GALLOWAY TP. v. DORFLINGER, 2 N.J. Tax 358 (1981)
GALLOWAY TOWNSHIP, PLAINTIFF, v. DAVID J. DORFLINGER AND MARGARET M. DORFLINGER, DEFENDANTS. Tax Court of New Jersey. March 31, 1981. Page 359 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 360 Ronald I. Bloom for plaintiff (Bloom Zlotnick, attorneys). David J. Dorflinger […]
ITT CONT’ BAKING CO. v. EAST BRUNSWICK TP., 1 N.J. Tax 244 (1980)
ITT CONTINENTAL BAKING CO., PLAINTIFF, v. TOWNSHIP OF EAST BRUNSWICK, DEFENDANT. Tax Court of New Jersey. April 2, 1980. Page 245 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 246 John E. Garippa for plaintiff. Malcolm Busch for defendant. ANDREW, J.T.C. Plaintiff […]
EDDY, EST. OF WALLACE S., ETC. v. TAX. DIV. DIRECTOR, 4 N.J. Tax 360 (1982)
EDDY, ESTATE OF WALLACE S., AMERICAN NATIONAL BANK TRUST COMPANY OF NEW JERSEY, EXECUTOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 6, 1982. Page 361 Steven C. Cleaves for plaintiff. Maureen Adams for defendant (Irwin I. Kimmelman, Attorney General for New Jersey, attorney). HOPKINS, J.T.C. Plaintiff has appealed the […]
CUMBERLAND ARMS v. BURLINGTON TP., 10 N.J. Tax 255 (1988)
CUMBERLAND ARMS ASSOCIATES, PLAINTIFF, v. BURLINGTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided November 9, 1988. Page 256 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). John E. Harrington for defendant (Schlesinger, Schlosser, Foy Harrington, attorneys). LARIO, J.T.C. The matters presented herein were instituted by the filing of two separate summary judgment motions by […]
BENEFICIAL v. PEAPACK GLADSTONE BOR., 11 N.J. Tax 359 (1990)
BENEFICIAL FACILITIES CORPORATION AND HAMILTON ASSOCIATES LIMITED PARTNERSHIP, PLAINTIFFS, v. PEAPACK GLADSTONE BOROUGH, DEFENDANT. BENEFICIAL MANAGEMENT HEADQUARTERS, INC., PLAINTIFF, v. PEAPACK GLADSTONE BOROUGH, DEFENDANT. Tax Court of New Jersey. October 25, 1990. Page 360 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page […]
WELLINGTON BELLEVILLE v. BELLEVILLE TP., 20 N.J. Tax 331 (2002)
WELLINGTON BELLEVILLE, L.L.C., PLAINTIFF, v. BELLEVILLE TOWNSHIP, DEFENDANT. KESSLER DEVELOPMENT CORP., PLAINTIFF, v. BELLEVILLE TOWNSHIP, DEFENDANT. 000048-2001 000049-2001 000053-2001Tax Court of New Jersey. Decided: May 10, 2002. Revised: July 26, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 332 Amber N. Beach, for plaintiff (Mandelbaum Mandelbaum, P.C., attorneys). Gabrielle Wright, for defendant (Law Office […]