Category: New Jersey Tax Court Opinions

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 […]

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, 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 […]

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 […]

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 […]

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, 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 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 […]

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 (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, 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 […]

RICHARD AND JANET MUTCH, PLAINTIFFS, v. DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 15, 1988. Page 613 Mitchell J. Rabil for plaintiffs (Matteo, Myers, Rabil Norcross, attorneys). Jeanne E. Gorrissen for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). LARIO, J.T.C. This is an appeal challenging an assessment levied by […]

SUPERMARKETS GENERAL CORPORATION, A DELAWARE CORPORATION, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION OF THE DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued October 3, 1983. Decided October 17, 1983. Appeal from the Tax Court. Before Judges ARD and TRAUTWEIN. Christopher S. Finazzo argued the cause for appellant […]