Category: New Jersey Tax Court Opinions

LEO KUGLER, PETITIONER, v. TOWNSHIP OF WALL, RESPONDENT. Tax Court of New Jersey. January 10, 1980. Page 11 Leo Kugler, petitioner, pro se. Mangini, Gilroy Cramer, for respondent (William P. Gilroy, appearing). ANDREW, J.T.C. This is a proceeding involving a claim for a farmland assessment pursuant to N.J.S.A. 54:4-23.1. The Monmouth County Board of Taxation […]

CAMPO JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 10, 2005 Page 252 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 253 Steven P. Sukel for plaintiff (Sukel Associates, P.A., attorneys). Marlene G. Brown for […]

DOUBLE R ENTERPRISES, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. Tax Court of New Jersey. February 4, 1993. Appeal from the Tax Court, Crabtree, J.T.C. Page 55 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys; Steven R. Irwin and Michael A. Vespasiano on the brief). Philip Elberg for defendant (Medvin Elberg, attorneys Philip Elberg on […]

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, […]

FABKAP ASSOCIATES, PLAINTIFF, v. BOROUGH OF BELMAR, DEFENDANT. Tax Court of New Jersey. October 28, 1980. Page 554 Kenneth D. McPherson for plaintiff (Waters, McPherson, Hudzin McNeill, attorneys). Page 555 Saul A. Wolfe for defendant (Skoloff Wolfe, attorneys). ANDREW, J.T.C. Plaintiff seeks a reduction in its local property tax assessment for the tax years of […]

E. MICHAEL DONOVAN, EXECUTOR OF THE ESTATE OF ZELLA VAN IDERSTINE, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 11, 1988. E. Michael Donovan for plaintiff. Herbert K. Glickman for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). CRABTREE, J.T.C. This is an inheritance tax […]

JAMES E. BURKE, DAVID R. CLARE, AND JAMES SCOTT HILL, AS SUCCESSOR TRUSTEES OF THE TRUST CREATED BY AGREEMENT DATED DECEMBER 31, 1963 BY AND BETWEEN JOHN SEWARD JOHNSON, GRANTOR, AND PHILIP B. HOFMANN, GUSTAV O. LIENHARD AND KENNETH PERRY, TRUSTEES (KNOWN AS THE JOHN SEWARD JOHNSON 1963 CHARITABLE TRUST), PLAINTIFFS, v. DIRECTOR, DIVISION OF […]

JOSEPHINE MAGUIRE ESTATE, THOMAS V. MAGUIRE, EXECUTOR, PLAINTIFF, v. DIRECTOR OF THE DIVISION OF TAXATION, STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. December 24, 1987. Page 438 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 439 Wesley B. Smith […]

JOSEPH T. JANICE M. WILLETT, PLAINTIFFS, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 28, 1989. Page 403 Joseph T. Willett and Janice M. Willett, plaintiffs, pro se. Margaret A. Holland for defendant (Peter N. Perretti, Jr., Attorney General of New Jersey, attorney). ANDREW, J.T.C. This is a state tax case […]

CITY OF NEW BRUNSWICK, PLAINTIFF, v. RUTGERS COMMUNITY HEALTH PLAN, INC., DEFENDANT. Tax Court of New Jersey. July 23, 1985. Page 492 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 493 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

THE FOURTH FAIRLAND, INC., PLAINTIFF, v. TOWNSHIP OF HAZLET, DEFENDANT. Tax Court of New Jersey. April 2, 1980. Page 255 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 256 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

ROMAN CATHOLIC ARCHDIOCESE OF NEWARK, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. Tax Court of New Jersey. May 27, 1998 Page 299 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 300 Janice Falivena, for plaintiff (William A. Cambria, attorney). Edna Y. Baugh, […]

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 […]