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. […]
Category: New Jersey Tax Court Opinions
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 […]
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, […]
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 […]
VILLAGE SUPERMARKETS, INC. v. WEST ORANGE TP., 6 N.J. Tax 481 (1984)
VILLAGE SUPERMARKETS, INC., PLAINTIFF, v. TOWNSHIP OF WEST ORANGE, DEFENDANT, and CENTRE PROPERTIES CO., PLAINTIFF, v. TOWNSHIP OF WEST ORANGE, DEFENDANT. Tax Court of New Jersey. July 24, 1984. Page 482 Lawrence S. Berger for plaintiff Village Supermarkets, Inc. Sheppard A. Guryan for plaintiff Centre Properties Co. (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). Page 483 […]
MOLECULAR MEDICINE v. BELLEVILLE TP., 18 N.J. Tax 215 (1998)
CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY, PLAINTIFF, v. TOWNSHIP OF BELLEVILLE, DEFENDANT. NO. 004369-97Tax Court of New Jersey. December 14, 1998 Page 216 Susan A. Feeney, for plaintiff (McCarter English, attorneys). Harry Haushalter, for defendant (Harry Haushalter, attorney). Page 217 KAHN, J.T.C. This is the court’s decision with respect to defendant municipality’s motion to dismiss […]
SPIEGEL v. HARRISON, TOWN OF., 18 N.J. Tax 416 (1999)
ISADORE SPIEGEL, PLAINTIFF, v. TOWN OF HARRISON, DEFENDANT. Tax Court of New Jersey. June 24, 1999 Page 417 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 418 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]
KAZANCHY v. SEA BRIGHT BOR., 6 N.J. Tax 622 (1984)
JOSEPH J. KAZANCHY AND PHILIP ROSLYN COHEN, PLAINTIFFS-APPELLANTS, v. BOROUGH OF SEA BRIGHT, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 6, 1984. Decided March 26, 1984. Appeal from the county tax board. Page 623 Before Judges DREIER and BILDER. Ralph Neibart argued the cause for appellants (Steven R. Irwin, of counsel; Ralph Neibart, on the […]
HOSPITAL PORTRAIT SERVICE v. TAXATION DIV. DIRECTOR, 6 N.J. Tax 305 (1983)
HOSPITAL PORTRAIT SERVICE CO., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 19, 1983. Page 306 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 307 Stephen G. Ingram for plaintiff (Ingram Kelley, attorneys). Martin L. Wheelwright for defendant […]
KAPLAN v. DIRECTOR, DIVISION OF TAXATION, 24 N.J. Tax 415 (2009)
MICHAEL HELEN KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. MORRIS SANDRA LISMAN-KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued January 27, 2009. Decided February 11, 2009. On appeal from the Tax Court of New Jersey, Docket Nos. 32-2006 and 39-2006, whose opinion is reported a 23 N.J.Tax 594 (2008). […]
MORONEY v. DIRECTOR, DIV. OF TAXATION, 21 N.J. Tax 220 (2004)
JOHN J. MORONEY AND MARY T. MORONEY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. THOMAS J. DENITZIO, JR. AND SUSAN B. DENITZIO, PLAINTIFFS v. DIRECTOR, DIVISION OF TAXATION DEFENDANT. Tax Court of New Jersey. January 8, 2004 Page 221 Nathan G. Fink for plaintiffs John J. Moroney and Mary T. Moroney. Thomas J. Denitzio, Jr. […]
DOUGAN v. DIRECTOR, DIV. OF TAXATION, 17 N.J. Tax 110 (1997)
HUGH M. AND JANE W. DOUGAN, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 10, 1997 Decided December 16, 1997 Page 111 Before Judges PETRELLA and KOLE. Hugh M. Dougan, Pro Se, argued the cause for appellants. Page 112 Mala Narayanan, Deputy Attorney General, argued the cause for […]
ALLEN v. DIRECTOR, DIVISION OF TAXATION, 15 N.J. Tax 704 (1996)
DAVID R. ALLEN, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued February 21, 1996. Decided March 5, 1996. Appeal from the Tax Court of New Jersey. Joseph Fogelson, Deputy Attorney General, argued the cause for appellant (Deborah T. Poritz, Attorney General, attorney Joseph L. Yannotti, Assistant Attorney General, of counsel Mr. […]