Category: New Jersey Tax Court Opinions

FORT LEE BOROUGH, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided January 30, 1992.[1] Opinion Dated March 13, 1992. [1] N.J.S.A. 54:51A-4(c) requires that the review of challenges to the State Equalization Table be completed by January 30. On January 30, 1992 this court granted summary judgment to the defendant. […]

PRUDENTIAL INSURANCE COMPANY OF AMERICA, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF PARSIPPANY-TROY HILLS, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Submitted September 10, 1996 Decided September 27, 1996 Appeal from the Tax Court, Morris County, Mary R. Hamill, J. Page 149 Before Judges WEFING and NEWMAN. Weiner Lesniak, attorneys for appellant (Louis P. Rago, of counsel; Richard […]

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 […]

DEAL YESHIVA, INC., PLAINTIFF, v. DEAL BOROUGH, DEFENDANT. Tax Court of New Jersey. August 20, 1997 Page 600 Mitchell J. Ansell for plaintiff (Ansell, Zaro, Bennett Grimm, attorneys). Richard W. Wight for defendant (Lautman, Henderson Wight, attorneys). AXELRAD, J.T.C. Plaintiff, Deal Yeshiva, Inc., a New Jersey religious corporation, owns two residential properties in Ocean Township […]

ESTATE OF STEVENSON, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 008300-2007.Tax Court of New Jersey. Letter opinion January 4, 2008.[1] Formal Opinion February 19, 2008. [1] This opinion was originally delivered to the parties in the form of a letter opinion dated January 4, 2007. The opinion was later approved for publication by the […]

INTERNATIONAL SCHOOLS SERVICES INC., PLAINTIFF, v. WEST WINDSOR TOWNSHIP, DEFENDANT. Nos. 006669-2003, 006670-2003.Tax Court of New Jersey. March 27, 2009.[1] [1] This opinion was originally delivered to the parties in the form of a letter opinion dated March 27, 2009. The opinion was later approved for publication by the Tax Court Committee on Opinions. Minor […]

NIKTAN REALTY CO., (JOHN L. BRESNOWITZ), PLAINTIFFS, v. CITY OF PASSAIC, DEFENDANT. Tax Court of New Jersey. June 30, 1980. Page 394 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 395 Carl G. Weisenfeld for plaintiffs (Hannoch, Weisman, Stern Basser, Berkowitz Kinney, […]

JC TRAPPER, L.L.C., PLAINTIFF-APPELLANT, v. CITY OF JERSEY CITY, DEFENDANT-RESPONDENT, AND 21ST CENTURY RAIL CORPORATION AND NEW JERSEY TRANSIT, DEFENDANTS. Superior Court of New Jersey, Appellate Division.Argued October 7, 2002. Decided November 13, 2002. On appeal from Superior Court of New Jersey, Tax Court, Hudson County, Docket No. 1816-00. Thomas A. Buonocore, argued the cause […]

BRICK STORES, INC., AND ESTATE OF PHILIP J. LEVIN, PLAINTIFFS, v. BRIDGEWATER TOWNSHIP, DEFENDANT. BRIDGEWATER LEASING CORPORATION, PLAINTIFF, v. BRIDGEWATER TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 22, 1982. Page 413 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 414 William […]

GREEN POND CORPORATION AND GREEN POND MOUNTAIN CORPORATION, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF ROCKAWAY AND JEFFERSON TOWNSHIP, DEFENDANTS-RESPONDENTS. Superior Court of New Jersey, Appellate Division.Argued April 5, 1982. Decided April 29, 1982. Appeal from the Tax Court, Andrew, J.T.C. Page 535 George J. Cotz argued the cause for appellants (Weber, Muth Weber, attorneys; George J. Cotz, […]

ESTATE OF CATHERINE FRANKO, DECEASED, ARNOLD G. SHURKIN AND ANITA v. COSGROVE, EXECUTORS, PLAINTIFFS v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 004613-2005.Tax Court of New Jersey. March 3, 2006. Arnold G. Shurkin, for plaintiff. Heather Lynn Anderson, for defendant, (Zulima V. Farber, Attorney General of New Jersey, attorney). Page 2 KUSKIN, J.T.C. In this matter, […]

PANTASOTE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 30, 1985. Page 161 Susan A. Feeney for plaintiff (Lowenstein, Sandler Brochin, Kohl, Fisher, Boylan Meanor, attorneys). Martin L. Wheelwright for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). HOPKINS, J.T.C. Plaintiff (taxpayer) seeks a refund of 1980 […]

MARTIN A. ARMSTRONG, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted April 3, 1984. Decided April 9, 1984. Before Judges BOTTER, PRESSLER and O’BRIEN. Appeal from the Tax Court. Pellettieri, Rabstein Altman, attorneys for appellant (Neil S. Solomon, on the brief). Irwin I. Kimmelman, Attorney General of New Jersey, attorney for […]

C. MAXWELL YOUNG, TAX ASSESSOR AND TENAFLY BOROUGH, PLAINTIFFS, v. BERGEN COUNTY BOARD OF TAXATION; DANTE LEODORI, COUNTY TAX ADMINISTRATOR; CHESTER L. SUCKLEY AND MARGARET SUCKLEY, DEFENDANTS. Tax Court of New Jersey. December 30, 1982. Page 103 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE […]

ESSEX COUNTY, PLAINTIFF, v. EAST ORANGE CITY, DEFENDANT. Tax Court of New Jersey. March 19, 1985. Page 347 Norman Schulaner for plaintiff (David H. Ben-Asher, Essex County Counsel, attorney). Robert F. Giancaterino for defendant (Skoloff Wolfe, attorneys). HOPKINS, J.T.C. These are consolidated appeals from local property tax assessments for the years 1982, 1983 and 1984 […]

WILLOW/LEONIA ASSOCIATES, PLAINTIFF, v. BOROUGH OF LEONIA, DEFENDANT. Tax Court of New Jersey. February 20, 1992. Page 339 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). Philip N. Boggia for defendant (Durkin Boggia, attorneys). CRABTREE, J.T.C. This is a local property tax case wherein plaintiff seeks direct review pursuant to N.J.S.A. 54:3-21 of the 1990 […]

C.O.W. CONSTRUCTION CO. AND MONROE BOWNE, PLAINTIFFS, v. EAST BRUNSWICK TP., DEFENDANT. Tax Court of New Jersey. Decided June 19, 1981. Page 557 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 558 Allen Russ, for plaintiffs. Malcolm R. Busch, for defendant (Busch […]

PENNS GROVE GARDENS LTD., PLAINTIFF, v. PENNS GROVE BOROUGH, DEFENDANT. Tax Court of New Jersey. July 26, 1999 Page 254 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 255 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

RITEWAY RENTALS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF MOTOR VEHICLES, DEFENDANT. Tax Court of New Jersey. January 14, 1981. Page 118 Courtland T. Babcock, II, for plaintiff (Babcock Hennes, attorneys). Martin L. Wheelwright for defendant (John J. Degnan, Attorney General of New Jersey, attorney). CONLEY, J.T.C. This is an action by a taxpayer for a […]