Category: New Jersey Tax Court Opinions

WEST ESSEX SAVINGS LOAN ASSOCIATION, PLAINTIFF, v. MONTVILLE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided: November 27, 1996 Page 153 James R. Napolitano for plaintiff (Napolitano Napolitano, attorneys). Karin Swanson for defendant (Johnson, Murphy, Hubner, McKeon, Wubbenhorst Appelt, attorneys). KUSKIN, J.T.C. Plaintiff filed a timely Petition of Appeal with the Morris County Board of […]

OLDE ORCHARD VILLAGE CONDO APARTMENTS, INC., PLAINTIFF, v. PEQUANNOCK TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Bench Opinion: January 9, 2004 Formal Opinion: March 26, 2004 Page 276 David Dixon for plaintiff (Scangarella, Feeney Dixon attorneys). Karin Swanson for defendant (Johnson, Murphy, Hubner, McKeon, Wubbenhorst Appelt attorneys). KUSKIN, J.T.C. In this appeal, plaintiff, the condominium […]

TMC PROPERTIES, PLAINTIFF, v. WHARTON BOROUGH, DEFENDANT. Tax Court of New Jersey. March 22, 1996. Page 456 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 457 Seth I. Davenport, Garippa Davenport, Montclair, for plaintiff. Robert E. Yadlon, Dover, for defendant. KUSKIN, J.T.C. […]

JEFFERSON HOUSE INVESTMENT CO., PLAINTIFF, v. CHATHAM BOROUGH, DEFENDANT. Tax Court of New Jersey. October 22, 1982. Appeal from the Tax Court, Lasser, P.J.T.C. Page 670 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 671 Carl Weisenfeld for plaintiff (Hannoch Weisman, Stern, […]

JUDITH BRAHIN, PLAINTIFF-APPELLANT, v. CITY OF SOMERS POINT, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued March 24, 1997 Decided April 11, 1997 On appeal from the Tax Court of New Jersey. Before Judges LANDAU, WALLACE and KIMMELMAN. David R. Oberlander, argued the cause for appellant (Davis, Reberkenny Abramowitz, attorneys; Mr. Oberlander an Krystal A. […]

CENTEX HOMES OF NEW JERSEY, INC., PLAINTIFF, v. MANALAPAN TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 23, 1982. Page 600 Louis Holland for plaintiff (Chasan, Leyner, Holland Tarrant, attorneys). Richard T. O’Connor for defendant (Cerrato, O’Connor, Mehr Saker, attorneys). Harry Haushalter, Chief Asst. Atty. Gen., for intervenor (Irwin I. Kimmelman, Atty. Gen. of New […]

MONSANTO COMPANY, PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. January 13, 1986. Page 110 Calvin O. Trevenen for plaintiff (Garippa Trevenen, attorneys; Philip J. Giannuario on the brief). Norman A. Doyle, Jr. for defendant. CRABTREE, J.T.C. Defendant moves in this local property tax case to dismiss plaintiff’s complaint for failure to […]

BELLEMEAD DEVELOPMENT CORP., ET AL., PLAINTIFFS, v. BOROUGH OF ROSELAND, ET AL., DEFENDANTS. Tax Court of New Jersey. January 20, 1998 Page 156 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 157 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN […]

TRUMP PLAZA ASSOCIATES T/A TRUMP PLAZA HOTEL AND CASINO, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ADAMAR OF NEW JERSEY T/A TROPICANA CASINO AND RESORT (FORMERLY T/A TROPWORLD CASINO ENTERTAINMENT RESORT), PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. GNOC, CORP. T/A THE GRAND, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. […]

ANDREW REALTY CO., PLAINTIFF, v. LITTLE FALLS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. January 5, 1981. Martin Newmark for plaintiff (Broderick, Newmark Grather, attorneys). Page 115 James V. Segreto for defendant. CONLEY, J.T.C. Plaintiff challenges the real property tax assessment on its industrial property for the years 1976, 1977, 1978 and 1979. The property […]

ISRAEL DIAMENT AND MAX SMULLEN, PLAINTIFFS, v. BOROUGH OF FORT LEE, DEFENDANT. Tax Court of New Jersey. July 17, 1981. Page 71 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 72 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

HACKENSACK WATER COMPANY, PLAINTIFF, v. WOODCLIFF LAKE BOROUGH, DEFENDANT. Tax Court of New Jersey. Decided March 16, 1988. Page 546 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 547 Michael A. Ferrara for plaintiff (Ferrara Funabashi, attorneys). James R. Stevens for defendant […]

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 […]

FRANKLIN TOWNSHIP, PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION, DEFENDANT. Tax Court of New Jersey. July 27, 1984. Page 225 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 226 Thomas J. Cafferty for plaintiff (McGimpsey Cafferty, attorneys). Herbert K. […]

INTERNATIONAL PAPER COMPANY, PLAINTIFF-RESPONDENT/CROSS-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT/CROSS-RESPONDENT. Tax Court of New Jersey.Argued April 30, 1991. Decided May 13, 1991. Appeal from the Tax Court of New Jersey. Herbert K. Glickman, Deputy Attorney General, argued the cause for appellant/cross-respondent (Robert J. Del Tufo, Attorney General, attorney; Michael R. Clancy, Assistant Attorney General, of […]

WELLS REIT II — 80 PARK PLAZA, LLC, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. CHICAGO FIVE PORTFOLIO, LLC, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued March 8, 2010. Decided July 28, 2010. Page 538 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

RTC PROPERTIES, PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. Decided February 25, 1993. Page 147 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 148 Edward G. Rosenblum for plaintiff (Rosenblum Rosenblum, attorneys; Edward G. Rosenblum on the brief). […]