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 […]
Category: New Jersey Tax Court Opinions
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 […]
COHEN v. DIRECTOR, DIV. OF TAXATION, 19 N.J. Tax 58 (2000)
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 […]
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 […]
SCHWARTZ v. DIRECTOR, 20 N.J. Tax 59 (2002)
ESTATE OF BORIS SCHWARTZ, M.D., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002311-2001Tax Court of New Jersey. Decided: March 13, 2002. Formal Opinion dated April 15, 2002.[1] [1] This Opinion was originally issued as a letter opinion dated March 13, 2002. In converting the letter opinion to a formal opinion, I have inserted a new […]
INTERN. FLAVORS FRAGANCES v. TAXATION DIV. DIR., 7 N.J. Tax 652 (1984)
INTERNATIONAL FLAVORS FRAGRANCES, INC. A NEW YORK CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY, STATE OF NEW JERSEY, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued May 16, 1984. Decided September 25, 1984. Appeal from Tax Court, Andrew, J.T.C. Page 653 Before Judges FRITZ, FURMAN and DEIGHAN. Harry Haushalter, Deputy Attorney General argued the […]
CITY OF CAMDEN v. CAMDEN MASONIC ASS’N, 9 N.J. Tax 331 (1987)
CITY OF CAMDEN PLAINTIFF, v. CAMDEN MASONIC ASSOCIATION, DEFENDANT. Tax Court of New Jersey. Decided July 7, 1987. Page 332 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 333 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]
MIELE v. JACKSON TP., 11 N.J. Tax 97 (1989)
MICHAEL AND BETTY MIELE, PLAINTIFFS-RESPONDENTS/CROSS-APPELLANTS, v. TOWNSHIP OF JACKSON, DEFENDANT-APPELLANT/CROSS-RESPONDENT. Tax Court of New Jersey.Argued May 31, 1989. Decided July 20, 1989. Appeal from Tax Court, Ocean County, Rimm, J.. Page 98 Thomas G. Gannon argued the cause for the appellant and cross-respondent (Hiering and Hoffman, attorneys; Thomas Gannon, on the brief). John T. Lynch […]
VAVOULAKIS v. DIV. OF TAXATION, 13 N.J. Tax 322 (1993)
GEORGE VAVOULAKIS; ON BEHALF OF HIMSELF AND ALL OTHERS SIMILARLY SITUATED, PLAINTIFF-APPELLANT, v. NEW JERSEY DIVISION OF TAXATION, LESLIE A. THOMPSON, IN HER CAPACITY AS THE DIRECTOR OF THE NEW JERSEY DIVISION OF TAXATION, DEFENDANTS-RESPONDENTS. Tax Court of New Jersey.Argued May 26, 1993. Decided June 25, 1993. Appeal from the Tax Court of New Jersey. […]
HEPLER v. DIRECTOR, DIV. OF TAXATION, 16 N.J. Tax 56 (1996)
PAUL HEPLER, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted October 1, 1996 Decided October 18, 1996 Before Judges BILDER and KLEINER. On appeal from the Tax Court of New Jersey. Galvin Grisanti, attorneys for appellant (Dennis M. Galvin, on the brief). Peter Verniero, Attorney General, attorney for respondent […]
SHORT HILLS v. MILLBURN TOWNSHIP, 20 N.J. Tax 352 (2002)
SHORT HILLS ASSOCIATES/TAUBMAN CO. PLAINTIFF, v. MILLBURN TOWNSHIP, DEFENDANT. 000917-2002Tax Court of New Jersey. August 19, 2002. Supplemented pursuant to R. 2:5-1(b): September 24, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 353 John E. Garippa for plaintiff (Garippa, Lotz Giannuario, P.C., attorneys). John R. Lloyd for defendant (Rosenblum, Wolf, Lloyd, P.C., attorneys). BIANCO, […]
ROCKSTONE GROUP v. LAKEWOOD TP., 18 N.J. Tax 117 (1999)
ROCKSTONE GROUP, PLAINTIFF, v. LAKEWOOD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 24, 1999 Page 118 Steven J. Brodman for plaintiff (Giordano, Halleran Ciesla, attorneys). Anthony Mancuso for defendant (Starkey, Kelly, Blaney White, attorneys). AXELRAD, J.T.C. For the 1997 and 1998 tax years, the parcels designated as Block 1079, Lots 1 and 2, on […]
STEIN v. TAXATION DIV. DIRECTOR, 5 N.J. Tax 373 (1983)
HENRY A. STEIN AND MARTHA N. STEIN, H/W, PLAINTIFFS, v. SIDNEY GLASER, DIRECTOR DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANTS. Tax Court of New Jersey. May 27, 1983. Page 374 Henry A. Stein for plaintiffs (Stein Shapiro, attorneys). Harley A. Williams for defendants (Irwin I. Kimmelman, Attorney General of New […]
NEW JERSEY TRANSIT v. SOMERVILLE BOR., 13 N.J. Tax 339 (1993)
NEW JERSEY TRANSIT CORPORATION, PLAINTIFF, v. SOMERVILLE BOROUGH, DEFENDANT. Tax Court of New Jersey. July 27, 1993. Page 340 Gail L. Menyuk for plaintiff (Robert J. Del Tufo, Attorney General of New Jersey, attorney). Maryann L. Nergaard for defendant (Woolson, Sutphen, Anderson Nergaard, attorneys). LASSER, P.J.T.C. Plaintiff, New Jersey Transit Corporation (NJ Transit), contests the […]