Category: New Jersey Tax Court Opinions

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 […]

VINCENT SPINELLA AND DIANE SPINELLA, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. FRANK SPINELLA AND LENA SPINELLA, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 21, 1993. Page 306 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page […]

INTERNATIONAL FLAVORS FRAGRANCES INC., PLAINTIFF v. UNION BEACH BOROUGH, DEFENDANT. Tax Court of New Jersey. Decided: Bench Opinion: May 3, 2004 Formal Opinion: August 6, 2004 Page 404 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 405 [EDITORS’ NOTE: THIS PAGE CONTAINS […]

ALEXANDRIA TOWNSHIP, PLAINTIFF, v. PHILIP AND JOAN ORBAN AND THOMAS PAJAK, ET ALS, DEFENDANT. Tax Court of New Jersey. May 4, 2004 Appeal from the County Board of Taxation. Page 299 Richard M. Conley, for plaintiff. Page 300 Jerome J. Bruder, for defendant (Bolster Bruder, attorneys). SMALL, P.J.T.C. The issue before the Court on cross-motions […]

DOLORES ROSSI, PLAINTIFF, v. UPPER PITTSGROVE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 3, 1992. Page 236 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 237 Scott D. Liebling, for plaintiff. William C. Horner, for defendant. LARIO, J.T.C. This is an […]

INTERCARE HEALTH SYSTEMS, INC., HARTWYCK WEST, INC., PLAINTIFFS, v. CEDAR GROVE TP., DEFENDANT. Tax Court of New Jersey. December 14, 1990. Page 424 Alan R. Hammer for plaintiffs (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys; Michael I. Schneck and David L. Wecht on the brief). Richard M. Conley for defendant (Conley Feeney, attorneys; Susan […]

J J REALTY CO., PLAINTIFF, v. TOWNSHIP OF WAYNE, DEFENDANT. Tax Court of New Jersey. March 10, 2005 Page 158 Lee S. Holtzman for plaintiff (Wolf, Block, Schorr Solis-Cohen, attorneys). David B. Wolfe for defendant (Skoloff Wolfe, attorneys). KUSKIN, J.T.C. In this matter plaintiff has appealed the tax year 2004 local property tax assessment on […]

CITY OF ATLANTIC CITY, PLAINTIFF-APPELLANT, v. NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted February 22, 1984. Decided February 29, 1984. Before Judges BOTTER, PRESSLER and O’BRIEN. Appeal from the Tax Court of New Jersey. Page 345 Matthew H. Powals, City Solicitor, attorney for appellant. No brief was filed by respondent. PER […]

PAUL DANIEL, AND HYMAN WISHNICK, PLAINTIFFS, v. UPPER FREEHOLD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. May 20, 1996. Michael J. O’Donnell, for plaintiff (Peter J. Zipp, attorney). Page 598 Granville D. Magee, for defendant (Magee, Pagano Isherwood, attorneys). RIMM, Judge. This is a local property tax matter involving the requirements that must be met […]

WILLIAM R. HUFF AND SAMURAI, L.L.C., PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 010826-2007.Tax Court of New Jersey.Memorandum Opinion July 3, 2008. Formal Opinion September 15, 2008. Page 232 Bryan Bloom, for plaintiffs. Marikae G. Toye, for defendant (Anne Milgram, Attorney General of New Jersey, attorney). KUSKIN, J.T.C. In this matter plaintiffs appeal an […]

HACKENSACK WATER CO., PLAINTIFF, v. BOROUGH OF HAWORTH, DEFENDANT. BOROUGH OF HAWORTH, PLAINTIFF, v. HACKENSACK WATER CO., DEFENDANT. Tax Court of New Jersey. April 1, 1980. Page 74 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 75 John P. Wallace for Hackensack […]

KATHLEEN SCHUMAR, PLAINTIFF-APPELLANT, v. BOROUGH OF BERNARDSVILLE, DEFENDANT-RESPONDENT. A-3732-99T2Superior Court of New Jersey, Appellate Division.Argued November 26, 2001. Decided December 27, 2001. Appeal from the Superior Court, Appellate Division, Petrella, P.J.A.D. Page 47 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 48 […]

JOHN TAYLOR AND JEAN TAYLOR, PLAINTIFFS, v. TOWNSHIP OF LOWER, DEFENDANT. Tax Court of New Jersey. August 30, 1993. Page 372 Joanne Mazza Weber for plaintiffs (Loveland, Garrett, Russell Young, attorneys). Bruce M. Gorman for defendant. RIMM, J.T.C. This is a local property tax matter implicating the taxation as real property of floating docks and […]

ABRAHAM AND ROSLYN STELNIK, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 23, 1993. Page 142 Richard Stelnik for plaintiffs. Steven J. Zweig for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). CRABTREE, J.T.C. This is a gross income tax case wherein plaintiffs seek review of defendant’s […]

MORRIS-SUSSEX AREA CO., BOY SCOUTS, PLAINTIFFS, v. HOPATCONG BOROUGH, DEFENDANT. Tax Court of New Jersey. February 21, 1996. Page 439 Alan Vuernick for plaintiff (Mandelbaum Mandelbaum, attorneys); Mr. Vuernick and Steven R. Irwin, on the brief). Page 440 Edward M. Dunne for defendant (Valentino, Dunne Stein, attorneys). KUSKIN, J.T.C. Plaintiff’s 1995 local property tax appeal […]

FEDWAY ASSOCIATES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 1, 1994. Page 72 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 73 Harold Leib, for plaintiff (Harold Leib, P.A., attorney). Page 74 Lillian E. Brown, […]

EDISON CORPORATION, PLAINTIFF, v. TOWN OF SECAUCUS, DEFENDANT. Tax Court of New Jersey. January 23, 1998 Written Opinion Dated February 23, 1998 Page 179 Bruce J. Stavitsky, for plaintiff. Paul Tannenbaum, for defendant, (Peter J. Zipp, attorney). KUSKIN, J.T.C. In this local property tax matter, defendant moved, pursuant t R. 4:23-1,[1] to compel answers to […]

S.A.I.J. REALTY, INC., PLAINTIFF, v. UPPER DEERFIELD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 8, 1983. Page 293 Mary K. White for plaintiff (Testa Testa, attorneys). David E. Krell for defendant (Lummis, Fisher Krell, attorneys). Page 294 LARIO, J.T.C. This is a motion by defendant for summary judgment to dismiss plaintiff’s appeal from a […]

ROBERT M. PENNOYER, TRUSTEE, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. May 31, 1983. Page 387 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 388 Gerald C. Neary (Pitney, Hardin, Kipp Szuch, attorneys) for plaintiff and Cecily Rock […]