Category: New Jersey Tax Court Opinions

S.M.Z. CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided November 4, 1982. [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 233 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

PROSPECT HILL APARTMENTS, PLAINTIFF, v. BOROUGH OF FLEMINGTON, DEFENDANT. Tax Court of New Jersey. November 26, 1979. Page 225 Sheldon Zelig for plaintiff (Stier Douglen, attorneys). Gaetano M. De Sapio for defendant. Page 226 CONLEY, J.T.C. Plaintiff, a partnership, filed a complaint with this court challenging the local property tax assessment placed upon its apartment […]

TIFFANY MANOR ASSOCIATES, L.P., PLAINTIFF, AND NEW JERSEY HOUSING AND MORTGAGE FINANCE AGENCY, PLAINTIFF-INTERVENOR, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. April 27, 1999 Page 191 David M. Kohane, for plaintiff (Cole, Schotz, Meisel, Forman Leonard, attorneys). Patrick DeAlmeida, for plaintiff-intervenor (Peter Verniero, Attorney General of New Jersey, attorney). Demetrice R. Miles, […]

THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES, PLAINTIFF-RESPONDENT, v. TOWN OF SECAUCUS, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued November 6, 1996 Decided December 19, 1996 Page 464 Before Judges DREIER, D’ANNUNZIO and WEFING. Philip Elberg argued the cause for appellant (Medvin Elberg, attorneys; Mr. Elberg on the brief). Bruce H. Snyder […]

GREATER EMMANUEL APOSTOLIC FAITH TABERNACLES, PLAINTIFF, v. TOWN OF MONTCLAIR, DEFENDANT. Tax Court of New Jersey. September 24, 1982. Page 619 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 620 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

GLICK STUDIOS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 1, 1981. Irving Glick, pro se. Page 366 Elise Goldblat, Deputy Attorney General, for defendant (John J. Degnan, Attorney General, attorney). LARIO, J.T.C. The question presented by this case is whether plaintiff, a foreign corporation, was properly subject to […]

JOSEPH C. CASSINI, JR. AND JOSEPH R. CASSINI, PLAINTIFFS, v. CITY OF ORANGE, DEFENDANT. JOSEPH C. CASSINI, JR., PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. CLEVELAND CHANG ASSOCIATES, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. HIGHLAND HWANG ASSOCIATES, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. FRANK K. AND AILEEN HWANG, PLAINTIFFS, v. CITY OF ORANGE, DEFENDANT. ORANGE CHANG […]

ROLLINS LEASING CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 19, 1994. Decided October 20, 1994. Page 290 Before Judges PETRELLA, BROCHIN and CUFF. Jonathan M. Gross argued the cause for appellant (Hannoch Weisman, attorneys; Mr. Gross of counsel and on the brief Nina L. Dunn, also on the […]

McKESSON WATER PRODUCTS COMPANY, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000156-2004.Tax Court of New Jersey. Bench Opinion March 9, 2007. Formal Opinion August 13, 2007.[1] [1] This opinion amplifies and refines my bench opinion. Because an appeal from my bench opinion has been filed, No. A5423-06T3 (App.Div. June 22, 2007), this opinion also […]

MAXWELL GOLDBERG, MILTON NEUSTADTER, EDWARD BERON, ALBERT TOLL AND JOSEPH TOLL T/A THE JEMM COMPANY, A NEW JERSEY GENERAL PARTNERSHIP, PLAINTIFFS, v. CITY OF ATLANTIC CITY, DEFENDANT. COUNTY OF ATLANTIC, A BODY POLITIC AND CORPORATE, AND CHARLES D. WORTHINGTON, COUNTY EXECUTIVE OF COUNTY OF ATLANTIC, PLAINTIFFS, v. JEMM CORPORATION, THE JEM CO., AND THE CITY […]

BASF CORP. COATING INK DIVISION, PLAINTIFF, v. BELVIDERE TOWN, DEFENDANT. Nos. 001514-2004, 001198-2005 and 001128-2006.Tax Court of New Jersey. December 14, 2007. Page 552 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 553 Frank E. Ferruggia and Daniel P. Zazzali for plaintiff […]

GREEN POND CORPORATION AND GREEN POND MOUNTAIN CORPORATION, PLAINTIFFS, v. TOWNSHIP OF ROCKAWAY AND TOWNSHIP OF JEFFERSON, DEFENDANTS. Tax Court of New Jersey. February 26, 1981. Page 274 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 275 [EDITORS’ NOTE: THIS PAGE CONTAINS […]

POLARIS CORPORATION, T/A HAGEMAN ROOFING, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANTS. Tax Court of New Jersey. Decided September 4, 1991. Page 71 Stephen Vasak, for plaintiffs. Jeanne E. Gorrissen, for defendants (Robert J. Del Tufo, Atty. Gen. of New Jersey, attorney; Herbert K. Glickman, on the brief). CRABTREE, J.T.C. Plaintiff seeks review of a […]

ROYAL FOOD DISTRIBUTORS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 16, 1995. Page 61 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 62 Gary J. Hoagland for plaintiff (Hoagland, Longo, Moran, Dunst Doukas, attorneys). Carolyn […]

EDWIN W. AND ABIGAIL M. MASON, PLAINTIFFS, v. TOWNSHIP OF WYCKOFF, DEFENDANT. Tax Court of New Jersey. August 26, 1980. Page 434 John D. Morrison for plaintiffs. Samuel M. Lyon, Jr., by James W. Miskowski, for defendant. SIMPSON, J.A.D. (temporarily assigned). Plaintiffs, the owners of approximately 8.4 acres of land known as Lots 11 and […]

EDGEBORO DISPOSAL, INC., PLAINTIFF-APPELLANT, v. DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY FOR THE STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION AND BOARD OF PUBLIC UTILITIES, DEFENDANTS-RESPONDENTS. Tax Court of New Jersey.Argued March 16, 1993. Decided April 13, 1993. Appeal from the Tax Court, Andrew J.T.C. Page 140 Lorraine Teleky-Petrella argued the cause for […]

VINCENT ANNE PISANI, PLAINTIFF, v. TOWNSHIP OF WAYNE, DEFENDANT. Tax Court of New Jersey. October 1, 1993. Page 413 Richard B. Nashel for plaintiff (Nashel Nashel, attorneys). Heather A. Turnbull for defendant (Skoloff Wolfe, attorneys). DOUGHERTY, J.T.C. The Issue: The issue for decision is what is required to satisfy the notice requirements placed upon the […]

WCI-WESTINGHOUSE, INC., PLAINTIFF, v. EDISON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. August 1, 1985. Appeal from county board of taxation. Page 611 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 612 Frank A. Carlet for plaintiff (Goldman, Carlet, Garrison, Bertoni Klein, […]

SHARPS, PIXLEY, INCORPORATED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 26, 1997 Page 627 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 628 Charles M. Costenbader for plaintiff, (Stryker, Tams Dill, attorneys, Charles H. Friedrich on […]

THIRTY MAZEL, LLC, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. LENOX REALTY ASSOCIATES, LLC, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. Nos. 000371-2008, 000373-2008, 000376-2008.Tax Court of New Jersey. January 16, 2009. Page 358 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page […]