Category: New Jersey Tax Court Opinions

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 […]

MALCOLM W. McDONALD AND MARY P. McDONALD, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided September 29, 1989. Page 557 Henry T. Benedetto for plaintiffs. John P. Miscione for defendant (Cary Edwards, Attorney General of New Jersey, attorney). RIMM, J.T.C. This is a gross income tax matter in which defendant […]

EMMIS BROADCASTING CORP. OF NY, PLAINTIFF/RESPONDENT, v. BOROUGH OF EAST RUTHERFORD, DEFENDANT/APPELLANT. TEN FIFTY LIMITED PARTNERSHIP, PLAINTIFF/RESPONDENT, v. BOROUGH OF EAST RUTHERFORD, DEFENDANT/APPELLANT. RADIO STATION WEVD, PLAINTIFF/RESPONDENT, v. BOROUGH OF EAST RUTHERFORD, DEFENDANT/APPELLANT. Superior Court of New Jersey, Appellate Division.Submitted April 24, 1996 Decided July 23, 1996 Appeal from the Tax Court, Small, J.T.C. Page […]

J.L. MUSCARELLE, INC., PLAINTIFF-APPELLANT, v. SADDLE BROOK TOWNSHIP, DEFENDANT-RESPONDENT. JOSEPH L. MUSCARELLE DEV. CO., INC., PLAINTIFF-APPELLANT, v. MANALAPAN TOWNSHIP, DEFENDANT-RESPONDENT. JOSEPH L. MUSCARELLE DEV. CO., INC., PLAINTIFF-APPELLANT, v. HANOVER TOWNSHIP, DEFENDANT-RESPONDENT. JOSEPH L. MUSCARELLE, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF WAYNE, DEFENDANT-APPELLANT. JOSEPH L. MUSCARELLE DEV. CO., INC., PLAINTIFF-APPELLANT, v. MANALAPAN TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of […]

PARKWAY VILLAGE APARTMENTS CO., PLAINTIFF, v. CRANFORD TP., DEFENDANT. Tax Court of New Jersey. July 1, 1985. Page 431 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 432 Carl G. Weisenfeld for plaintiff (Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, attorneys). Ralph P. […]

SKYTOP GARDENS, INC., PLAINTIFF-APPELLANT, v. BOROUGH OF SAYREVILLE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued January 11, 1983. Decided January 24, 1983. Before Judges FRITZ and JOELSON. On appeal from Tax Court. Ralph Neibart argued the cause on behalf of appellant (David Mandelbaum, of counsel). Alan J. Karcher, Borough Attorney, argued the cause on behalf of […]

GLEN WALL ASSOCIATES, PLAINTIFF, v. WALL TOWNSHIP, DEFENDANT. Tax Court of New Jersey. August 11, 1983. Appeal from the county board of taxation. Page 25 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 26 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE […]

RAINHOLD HOLDING COMPANY, UNITED STATES POSTAL SERVICE, AND RAINTREE ASSOCIATES, PLAINTIFFS, v. FREEHOLD TOWNSHIP, DEFENDANT. UNITED STATES POSTAL SERVICE, RAINHOLD HOLDING COMPANY, AND RAINTREE ASSOCIATES, PLAINTIFFS, v. FREEHOLD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 27, 1994. Page 267 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

SIDNEY KOCH AND DOROTHY KOCH, PLAINTIFFS/APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT/RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted April 14, 1997 Decided May 20, 1997 Before Judges LANDAU, WALLACE and KIMMELMAN. Harold Leib, attorney for appellants (Mr. Leib, Elisa Leib, Stewart M. Weintraub and Howard M. Soloman, on the brief). Peter Verniero, Attorney General, […]

TOWNSHIP OF DOVER, PLAINTIFF, v. FRANK AND SHARON SCUORZO, DEFENDANTS. DIRECTOR, DIVISION OF TAXATION, PLAINTIFF, v. LAMBERTVILLE CITY AND WINFIELD PATRICIA BUCHANAN, DEFENDANTS. Nos. 000201-2005, 005494-2004.Tax Court of New Jersey. December 28, 2005 Page 569 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] […]

NORMAN D. WOLFF, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. December 2, 1986. Page 12 Clyde H. Crofoot for plaintiff. Page 13 David Katzenstein for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). RIMM, J.T.C. This is […]

PHYLLIS GARMA, PLAINTIFF, v. TOWNSHIP OF LAKEWOOD, DEFENDANT. Tax Court of New Jersey. March 22, 1994. Page 2 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 3 Peter J. Farnsworth for plaintiff (Madnick, Milstein, Mason, Weber, Farnsworth Collazo, attorneys). Dominick M. Manco […]

EWH 1979 DEVELOPMENT COMPANY, L.P., A CALIFORNIA LIMITED PARTNERSHIP AND ERNEST W. HAHN, INC., A CALIFORNIA CORPORATION, PLAINTIFFS, v. THE STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION AND R. PETER WIDIN, ACTING CLERK OF SOMERSET COUNTY, A BODY POLITIC OF THE STATE OF NEW JERSEY, DEFENDANTS. Tax Court of New Jersey. […]

FEDWAY ASSOCIATES, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued June 5, 1995. Decided June 23, 1995. Page 204 Harold Leib, attorney, argued the cause for appellant (Mr. Leib and Elisa Leib, on the brief). Marlene G. Brown, Deputy Attorney General, argued the cause for respondent (Deborah T. Poritz, Attorney […]

JOSEPH AND REMY FRISINA, PLAINTIFFS, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. July 24, 1995. Page 358 Howard B. Goldberg for plaintiff. Salvatore Perillo for defendant (Perillo Rosenberger, attorneys). SMALL, J.T.C. Once again this court is called on to examine the payment requirements to perfect an appeal to this court or the […]

MORRIS TOWNSHIP, PLAINTIFF, v. LF ASSOCIATES TOWN OF MORRISTOWN, DEFENDANTS. MORRIS TOWNSHIP, PLAINTIFF, v. THIRD ROC-JERSEY ASSOCIATES AND TOWN OF MORRISTOWN, DEFENDANTS. LF ASSOCIATES, PLAINTIFF, v. TOWN OF MORRISTOWN, DEFENDANT. THIRD ROC-JERSEY ASSOCIATES, PLAINTIFF, v. TOWN OF MORRISTOWN, DEFENDANT. TOWN OF MORRISTOWN, PLAINTIFF, v. LESTER FISHER, D/B/A LF ASSOCIATES, DEFENDANT. Tax Court of New Jersey. […]

BLOOMINGDALE INDUSTRIAL PARK, PLAINTIFF, v. BOROUGH OF BLOOMINGDALE, DEFENDANT. Tax Court of New Jersey. June 25, 1980. Page 146 Wolf, Baumann Burstein, for plaintiff (Albert Burstein, appearing). D’Angelo Clemack, for defendant (John G. D’Angelo, appearing). HOPKINS, J.T.C. This is an appeal from the judgment of the Passaic County Board of Taxation affirming the disallowance by […]

SHULTON, INC., PLAINTIFF, v. CITY OF CLIFTON, DEFENDANT. Tax Court of New Jersey. August 3, 1983. Page 209 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 210 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]