Category: New Jersey Tax Court Opinions

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, […]

JOSIAH E. DUBOIS, JR. AND DOROTHY F. DUBOIS, HIS WIFE, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 6, 1982. Decided December 29, 1982. Appeal from the Tax Court of New Jersey. Before Judges MILMED, MORTON I. GREENBERG and FURMAN. Josiah E. Dubois, Jr. argued the cause for plaintiffs-appellants (Dubois, […]

KSS TRANSPORTATION CORP., A DELAWARE CORPORATION, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR OF THE DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. July 21, 1987. Page 274 Keith E. Paterson and Fred O. Marcus, admitted pro hac vice for plaintiff (Horwood, Marcus and Braun, […]

KETTLER REALTY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided June 30, 1992. Page 471 Robert J. Alter for plaintiff (Sills Cummis Zuckerman Radin Tischman Epstein Gross, attorneys). Carolyn Lurry Mapp for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Kettler Realty Corporation (taxpayer), […]

MINNIE SHEPPARD, PLAINTIFF, v. WILLINGBORO TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 30, 1980. Page 531 Ralph J. Kmiec for plaintiff (Kmiec Palumbo, Attorneys). Myron H. Gottlieb for defendant (Kessler, Tutek Gottlieb, Attorneys). LARIO, J.T.C. Plaintiff appeals from a denial of her claim for a tax exemption under the provisions of N.J.S.A. 54:4-3.30(b), which […]

MODERN HANDLING EQUIPMENT OF NEW JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 6, 1998 Page 271 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 272 John J. Murphy, III, for plaintiff (Stradley Ronon Stevens […]

FEDDERS FINANCIAL CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 21, 1982. Decided October 6, 1982. Before Judges FRITZ, JOELSON and PETRELLA. Appeal from Tax Court. Peter C. Aslanides argued the cause for appellant (McCarter English, attorneys; Peter C. Aslanides, of counsel; William T. Reilly and Michael A. Guariglia, […]

IRONBOUND EDUCATIONAL CULTURAL CENTER, INC., PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. October 27, 1986. Page 541 Donald G. Kein for plaintiff (Kein, Pollatschek Greenstein, attorneys). Melvin Simon for defendant. CRABTREE, J.T.C. This is a local property tax exemption case wherein plaintiff moves for summary judgment with respect to tax years […]

CHEMICAL BANK NEW JERSEY, N.A., PLAINTIFF, v. CITY OF ABSECON, DEFENDANT. Tax Court of New Jersey. October 16, 1992. Page 2 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 3 John M. Pellecchia and Mark W. Musser, for plaintiff (Riker, Danzig, Scherer, […]

LAUREL RUN ASSOCIATES, PLAINTIFF-APPELLANT, v. BORDENTOWN TOWNSHIP, DEFENDANT-RESPONDENT. CLEARVIEW GARDENS ASSOCIATES[1] , PLAINTIFF-APPELLANT, v. PARSIPPANY-TROY HILLS TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued February 27, 1995. Decided June 2, 1995. [1] Throughout the record this party is also referred to as Clearview Garden Assoc. Page 192 Steven R. Irwin argued the cause for appellants Laurel […]

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 […]

TOWN OF SECAUCUS, PLAINTIFF, v. CITY OF JERSEY CITY, NEWPORT CENTRE, 20 RIVER COURT WEST URBAN RENEWAL CORP., 30 RIVER COURT EAST URBAN RENEWAL CORP., AND NOC III URBAN RENEWAL LIMITED LIABILITY CO., DEFENDANTS. TOWN OF SECAUCUS, TOWNSHIP OF NORTH BERGEN AND CITY OF BAYONNE PLAINTIFFS v. CITY OF JERSEY CITY, NEWPORT CENTRE, 20 RIVER […]

CHEMICAL NEW JERSEY HOLDINGS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. No. 000213-2001. July 31, 2006. Page 213 Richard A. Rafanello for plaintiff (Shain, Schaffer Rafanello, attorneys). Page 214 Edward D. Tan for defendant (Zulima V. Farber, Attorney General of New Jersey attorney). KUSKIN, J.T.C. For tax years 1992 […]