Category: New Jersey Tax Court Opinions

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 […]

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 […]

JOHN W. DANTZLER, JR. AND KATHLEEN M. DANTZLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 22, 1999 Page 508 John W. Dantzler, Jr., for plaintiffs (Mr. Dantzler, pro se, attorney). Patrick DeAlmeida, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). SMALL, J.T.C. This matter is […]

PLEASANTVILLE CITY, PLAINTIFF, v. CALIFORNIA APARTMENT ASSOCIATES, DEFENDANT. Tax Court of New Jersey. August 17, 1982. Page 520 Norman L. Zlotnick for plaintiff (Bloom Zlotnick attorneys). Nancy R. Mazin for defendant (Vasser, Spitalnick, Mazin Stein attorneys). Page 521 LARIO, J.T.C. Pleasantville appeals to this court from a judgment entered by the Atlantic County Board of […]

WILLIAM T. HOUGH AND NORMA P. HOUGH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 24, 1980. Page 68 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 69 William T. Hough pro se. Douglas G. Sanborn, Deputy […]

L.B.D. CONSTRUCTION, INC., PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 21, 1986. Page 339 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 340 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

BOROUGH OF ENGLEWOOD CLIFFS, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued February 15, 2000. Decided June 5, 2000. Appeal from the Superior Court, Appellate Division. Page 663 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page […]

THOMAS J. CARROLL AND VALERIE CARROLL, APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT. Tax Court of New Jersey.Submitted March 7, 1995. Decided March 16, 1995. Appeal from Division of Taxation. Thomas J. Carroll, appellant, pro se. Deborah T. Poritz, Attorney General of New Jersey, attorney for respondent (Joseph L. Yannotti, Assistant Attorney General, of counsel; […]

NEW YORK SUSQUEHANNA AND WESTERN RAILWAY CORPORATION, PLAINTIFF, v. STATE OF NEW JERSEY DEPARTMENT OF TREASURY, DIVISION OF TAXATION AND TOWNSHIP OF SPARTA, DEFENDANTS. Tax Court of New Jersey. September 21, 1984. Appeal from the Division of Taxation. Page 576 Gary Newman for plaintiff (Newman Carey, attorneys). Joseph L. Yannotti for defendant State of New […]