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 […]
Category: New Jersey Tax Court Opinions
HOUGH v. TAXATION DIV. DIRECTOR, 2 N.J. Tax 67 (1980)
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. CONST. v. DIRECTOR, DIV. OF TAXATION, 8 N.J. Tax 338 (1986)
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 […]
ENGLEWOOD CLIFFS v. DIR., DIV. OF TAX., 18 N.J. Tax 662 (2000)
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 […]
CARROLL v. DIRECTOR, DIV. OF TAX., 15 N.J. Tax 177 (1995)
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; […]
N.Y. SUSQUEHANNA W. RY. v. TAXATION DIV. DIRECTOR, 6 N.J. Tax 575 (1984)
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 […]
VAN ORDEN v. TOWNSHIP OF WYCKOFF, 22 N.J. Tax 31 (2005)
GREGG LORI ANNE VAN ORDEN, PLAINTIFFS, v. TOWNSHIP OF WYCKOFF, DEFENDANT. Tax Court of New Jersey. January 27, 2005 Page 32 Michael I. Schneck, for plaintiffs (Wolf Block Brach Eichler, attorneys). Page 33 Heather A. Turnbull, for defendant (Skoloff Wolfe, P.C., attorneys). PIZZUTO, J.T.C. During the years 1998 through 2000 plaintiffs owned residential property located […]
TOWN OF MORRISTOWN v. WOMANS CLUB, 10 N.J. Tax 309 (1989)
TOWN OF MORRISTOWN, PLAINTIFF, v. WOMANS CLUB OF MORRISTOWN, DEFENDANT. Tax Court of New Jersey. Decided January 5, 1989. Page 310 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 311 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]
US POSTAL SERVICE v. TOWN OF KEARNY, 17 N.J. Tax 397 (1998)
UNITED STATES POSTAL SERVICE, PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. June 15, 1998 Page 398 Donald J. Gavin and James J. Wilkinson, for plaintiff (Faith S. Hochberg, U.S. Attorney.) Robert A. Cappuzzo, for defendant (Chasan, Leyner, Bariso Lamparello, attorneys.) Page 399 KAHN, J.T.C. This is the court’s opinion with respect […]
INTERN. BUSINESS v. DIR. DIV. OF TAX., 26 N.J. Tax 102 (2011)
INTERNATIONAL BUSINESS MACHINES CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. CRESTRON ELECTRONICS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Nos. 011630-2008, 011795-2009.Tax Court of New Jersey. January 26, 2011. Page 103 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 104 […]
HEPLER v. DIRECTOR, DIV. OF TAXATION, 15 N.J. Tax 261 (1995)
PAUL HEPLER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 17, 1995. Page 262 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 263 Dennis M. Galvin for plaintiff. Joseph P. Horan, II, for defendant (Deborah T. Poritz, […]
S R REALTY v. TOWN OF KEARNY, 21 N.J. Tax 105 (2003)
S R REALTY, PLAINTIFF-APPELLANT, v. TOWN OF KEARNY, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted December 17, 2002 Decided January 10, 2003 Page 106 Berger Bornstein, attorneys for appellant (Eric H. Berger, of counsel and on the brief). Cifelli Davie, attorneys for respondent (Kenneth P. Davie, Assistant Town Attorney, of counsel and on the […]
CHARLEY v. TAXATION, 23 N.J. Tax 171 (2006)
CHARLEY O’S INC., T/A SCOTTY’S STEAKHOUSE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. No. 002836-2002. July 12, 2006. Page 172 James B. Evans for plaintiff (Kulzer DiPadova, P.A., attorneys). Mindy H. Gensler for defendant (Zulima V. Farber, Attorney General of New Jersey, attorney). MENYUK, J.T.C. Plaintiff contests defendant’s assessment of […]
REGANTE v. DIR., DIV. OF TAXATION, 19 N.J. Tax 296 (2001)
MARK L. AND DONNA REGANTE, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted December 19, 2000 Decided January 24, 2001 Page 297 Before Judges STERN, COLLESTER and FALL. Mark L. Regante, appellant pro se. John J. Farmer, Jr., Attorney General, attorney for respondent (Michael J. Haas, Assistant Attorney General, […]
BESTFOODS v. ENGLEWOOD CLIFFS BOROUGH, 20 N.J. Tax 237 (2002)
BESTFOODS (F/K/A CPC INTERNATIONAL, INC.), PLAINTIFF-APPELLANT/CROSS-RESPONDENT, v. ENGLEWOOD CLIFFS BOROUGH, DEFENDANT-RESPONDENT/CROSS-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued September 9, 2002. Decided September 19, 2002. On appeal from the Tax Court of New Jersey, 719-1998, whose decision is reported at 19 N.J.Tax 266 (Tax 2001). Carl G. Weisenfeld, argued the cause for appellant (Norris, McLaughlin […]
GLEN WALL ASSOCIATES v. WALL TP., 6 N.J. Tax 448 (1984)
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. v. PERTH AMBOY CITY, 11 N.J. Tax 190 (1990)
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. v. TOWNSHIP OF UNION, 22 N.J. Tax 604 (2004)
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, […]
MILLER v. TAXATION DIV. DIRECTOR, 6 N.J. Tax 118 (1983)
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 […]
FORT LEE BOR. v. INVESCO HOLDING CORP., 6 N.J. Tax 255 (1983)
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, […]