Category: New Jersey Tax Court Opinions

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 […]

SUBURBAN COASTAL CORP., PLAINTIFF-CROSS-APPELLANT-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT-CROSS-RESPONDENT. Tax Court of New Jersey.Argued December 10, 1985. Decided January 15, 1986. Page 307 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 308 Harry Haushalter, Deputy Attorney General, argued the cause for […]

TRISUN CORP., PLAINTIFF-APPELLANT, v. TOWN OF WEST NEW YORK, DEFENDANT-RESPONDENT. MARSAR WEST ASSOCIATES, PLAINTIFF-APPELLANT, v. TOWN OF WEST NEW YORK, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued May 7, 2001 Decided June 29, 2001 Page 495 Before Judges WEFING, CUFF and LISA.[1] [1] Judge Lisa did not participate in oral argument. However, the parties […]

NEW ROCK INVESTMENT PARTNERS, PLAINTIFF, v. ELIZABETH CITY, DEFENDANT. Tax Court of New Jersey. August 16, 1999 Page 208 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 209 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). L. Jeffrey Lewis, for defendant. KUSKIN, […]

SEA-LAND SERVICE, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued January 26, 1998 Decided February 6, 1998 Before Judges SKILLMAN, EICHEN and STEINBERG. Michael A. Guariglia, argued the cause for appellant (McCarter English, attorneys; Mr. Guariglia, of counsel and on the brief; John K. Bradley also on the […]

FUTUREVISION CABLE ENTERPRISES, INC., PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT. Tax Court of New Jersey. May 13, 1987. Page 166 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 167 Jack B. Kirsten for plaintiff (Kirsten, Friedman Cherin, attorneys). Martin L. Wheelwright for […]

CHICAGO FIVE PORTFOLIO, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000159-2007.Tax Court of New Jersey. December 11, 2008. Page 343 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 344 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

J.C.T. ASSOCIATES, PLAINTIFF, v. BOONTON TOWN, DEFENDANT. Tax Court of New Jersey. April 21, 1982. Page 284 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 285 Robert A. Gladstone for plaintiff (Warren, Goldberg Berman, attorneys). Lawrence H. Kalish for defendant (Maraziti, Kalish […]

JOHN J. CARLIN, ADMINISTRATOR, ESTATE OF RITA D. CARLIN, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. 001852-2000Tax Court of New Jersey. Decided July 9, 2001 Formal Opinion dated September 24, 2001 Basil F. O’Connor, for plaintiff (Schenck, Price, Smith King, L.L.P., attorneys). Mala Narayanan, for defendant (John J. Farmer, Jr., Attorney General, attorney). […]

BERANTO TOWERS, PLAINTIFF, v. CITY OF PASSAIC, DEFENDANT. Tax Court of New Jersey. May 29, 1980. Page 345 Pat DiIanni for plaintiff. John J. McKniff, Asst. City Counsel, for defendant. Page 346 CRABTREE, J.T.C. This is a local property tax case in which the plaintiff seeks to eliminate an added assessment made with respect to […]

ELIZABETH KAWA, ON BEHALF OF HERSELF AND ALL OTHERS SIMILARLY SITUATED, PLAINTIFF-APPELLANT, v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC., BOTTINO’S SUPERMARKET OF WASHINGTON TOWNSHIP, BZBL, INC., BROWN’S SHOPRITE, INC., CLARE’S FOOD MARKET, INC., DELSEA SUPERMARKET’S, INC., EICHOFF’S SUPERMARKET, INC., FOODARAMA SUPERMARKETS, Page 445 INC., GLASS GARDENS, INC., INSERRA SUPERMARKETS, INC., NEW LINDEN PRICE RITE, INC., […]

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 […]