Category: New Jersey Tax Court Opinions

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, […]

DONALD L. AND DORIS G. WHITE, PLAINTIFFS, v. BOROUGH OF BERNARDSVILLE, DEFENDANT. Tax Court of New Jersey. June 2, 1986. Page 111 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 112 Roberta Abramson for plaintiffs. J. Albert Mastro for defendant. ANDREW, J.T.C. […]

RCA CORPORATION, PLAINTIFF, v. EAST WINDSOR TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 18, 1980. Page 482 Levy, Levy, Albert Marcus, Philip J. Albert for plaintiff. Warren, Goldberg Berman, Robert A. Gladstone for defendant. Page 483 EVERS, J.T.C. RCA Corporation (taxpayer) occupies the premises which are the subject of these 1973 through 1976 appeals […]

TOWNSHIP OF SPRINGFIELD, PLAINTIFF, v. AUDRE GARNER, DEFENDANT. Tax Court of New Jersey. July 17, 1981. Page 93 Edward J. Fanning for plaintiff (Morley, Cramer, Tansey, Haggerty Fanning, attorneys). Audre Garner, defendant, pro se. CRABTREE, J.T.C. Plaintiff commenced this action pursuant to N.J.S.A. 54:2-41, the correction of error statute, to increase the partial assessments for […]

LESLEY F. GREENBLATT, PLAINTIFF, v. ENGLEWOOD CITY, DEFENDANT. No. 015575-2009.Tax Court of New Jersey. Decided: December 13, 2010.[1] Released: May 6, 2011. [1] This opinion was originally delivered to the parties in the form of a letter opinion dated December 13, 2010. The opinion was later approved for publication by the Tax Court Committee on […]

ABUNDA LIFE CHURCH OF BODY, MIND SPIRIT, PLAINTIFF-APPELLANT, v. CITY OF ASBURY PARK, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued October 26, 1999. Decided November 10, 1999. Appeal from the Superior Court, Appellate Division. Page 484 Before Judges PRESSLER, CIANCIA and ARNOLD. Keith E. Paterson, for appellant. Harry Haushalter, for respondent. PER CURIAM. Plaintiff […]

WEST ORANGE TOWNSHIP, PLAINTIFF, v. JOSEPH KUSHNER HEBREW ACADEMY, DEFENDANT. Tax Court of New Jersey. January 6, 1993. Page 49 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 50 Matthew J. Scola for plaintiff. Steven R. Irwin for defendant (Mandelbaum Mandelbaum, attorneys). […]

AHS HOSPITAL CORP. D/B/A/, MORRISTOWN HOSPITAL, PLAINTIFF, v. TOWN OF MORRISTOWN, DEFENDANT. Nos. 010900-2007, 010901-2007, 000406-2008.Tax Court of New Jersey. May 4, 2010.[1] [1] This opinion is a reformatted version of a letter opinion dated March 8, 2010. Minor editorial changes have incorporated into this formal written opinion. Page 375 [EDITORS’ NOTE: THIS PAGE CONTAINS […]

COASTAL EAGLE POINT OIL COMPANY, PLAINTIFF-RESPONDENT, v. WEST DEPTFORD TOWNSHIP, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Submitted January 17, 2001 Decided January 30, 2001 Appeal from the Tax Court, Joseph C. Small, P.J.T.C. Page 302 BEFORE: Judges KESTIN and ALLEY. Rosenblum, Wolf Lloyd, for appellant (Edward G. Rosenblum, of counsel and on the brief). […]

THEODORE COHN, PLAINTIFF, v. LIVINGSTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. July 6, 1999 Page 430 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 431 Theodore Cohn, plaintiff pro se. Susan A. Feeney, (McCarter English, attorneys), for defendant. KAHN, J.T.C. This […]

TRU URBAN RENEWAL CORP., PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. March 26, 1990. Page 64 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). Melvin Simon, for defendant (Glenn A. Grant, attorney). CRABTREE, J.T.C. Both parties move for summary judgment in these consolidated local property tax cases involving plaintiff’s claim for […]

METROMEDIA, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. October 27, 1981. Appeal from Division of Taxation. Page 398 Joseph La Sala and Charles Zucker for plaintiff (Robinson, Wayne Greenberg, attorneys). Harold Haushalter, Deputy Attorney General for defendant (John J. Degnan, Attorney General, attorney). ANDREW, J.T.C. In this proceeding Metromedia, Inc., […]

BRISTOL-MYERS COMPANY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. November 2, 1981. Appeal from Taxation Division. Page 452 David W. Mills for plaintiff (Lowenstein, Sandler, Brochin, Kohl, Fisher Boylan, attorneys). Maureen Adams, Deputy Attorney General for defendant (James R. Zazzali, Attorney General of New Jersey, attorney). Page 453 CONLEY, J.T.C. The […]