Category: New Jersey Tax Court Opinions

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 […]

MOUNTAIN VIEW CROSSING INVESTORS, LLC, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WAYNE, DEFENDANT, RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued Telephonically September 1, 2004 Decided September 16, 2004 Appeal from the Tax Court, Passaic County. Page 482 Nathan P. Wolf, argued the cause for appellant (Rosenblum Wolf Lloyd, attorneys; Mr. Wolf, on the brief). Thomas P. […]

BOROUGH OF ALPINE, PLAINTIFF, v. MILTON GILBERT, DEFENDANT. Tax Court of New Jersey. August 30, 1989. James P. Logan for plaintiff (Logan Logan, attorneys). Page 538 Jeffrey A. Zenn for defendant (Greenstone, Sokol, Behot Fiorenzo, attorneys). HOPKINS, J.T.C. Defendant (taxpayer) has moved to dismiss Alpine’s appeal of a judgment of the Bergen County Board of […]

HOFFMAN-LA ROCHE, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. February 1, 1983. Page 155 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 156 Benjamin P. DeSena for plaintiff (Crummy, Del Deo, Dolan Purcell, attorneys). Martin L. Wheelwright […]

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). […]

GLEN WALL ASSOCIATES, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued April 11, 1984. Decided April 19, 1984. Appeal from the Tax Court. Alan R. Hammer for plaintiff-appellant (Brach, Eichler, Rosenberg, Silver, Bernstein Hammer, attorneys; Mr. Hammer and Michael Pesce on the brief). William P. Gilroy for defendant-respondent (Mangini, Gilroy, Cramer McLaughlin, […]

CHEVRON U.S.A., INC., PLAINTIFF, v. CITY OF PERTH AMBOY, DEFENDANT. Tax Court of New Jersey. May 10, 1990. Page 191 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 192 Robert J. Cirafesi for plaintiff (Wilentz, Goldman Spitzer, attorneys). Edward G. Rosenblum for […]

MEGA CARE, INC., PLAINTIFF-APPELLANT, v. TOWNSHIP OF UNION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted November 1, 2004 Decided November 30, 2004 On appeal from the Tax Court of New Jersey, No. 5328-1993, whose opinion is published at 15 N.J.Tax 566 (Tax 1996). Wolf, Block, Schorr and Solis-Cohen, attorneys for appellant (Alan R. Hammer, […]

EDWARD MILLER AND ROSALIE MILLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 30, 1983. Appeal from the Division of Taxation. Page 119 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 120 [EDITORS’ NOTE: THIS PAGE CONTAINS […]

BOROUGH OF FORT LEE, PLAINTIFF-RESPONDENT, v. INVESCO HOLDING CORPORATION, OWNER OF FEE, AMERICANA ASSOCIATES, LESSEE, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued May 2, 1983. Decided June 27, 1983. Appeal from the Tax Court. Page 256 Before Judges MILMED, MORTON I. GREENBERG and FURMAN. Todd M. Sahner argued the cause for defendant-appellant (Hannoch, Weisman, Stern, Besser, […]

CONTINENTAL APARTMENT ASSOCIATES, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. BEECHWOOD GARDENS, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. Tax Court of New Jersey. March 17, 1995. Page 520 Jill Daitch Rosenberg for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys). Edna Baugh for defendant (Medvin and Elberg, attorneys). SMALL, J.T.C. These matters are […]

STELLA A. SCHAEVITZ TRUST, STELLA A. SCHAEVITZ AND ABRAHAM R. SCHAEVITZ, TRUSTEES UNDER A DEED OF TRUST DATED OCTOBER 19, 1956, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 14, 1995. Page 297 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]