Category: New Jersey Tax Court Opinions

TRAP ROCK INDUSTRIES, INC. AND DELAWARE RIVER LAND COMPANY, INC., PLAINTIFFS-RESPONDENTS, v. TOWNSHIP OF FRANKLIN, (SOMERSET COUNTY), DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Submitted May 25, 1982. Decided June 7, 1982. Appeal from the Tax Court. Page 457 Stanley Cutler, for appellant. Warren, Goldberg Berman, for respondents (Robert A. Gladstone and Peter A. Buchsbaum, […]

RANDOM HOUSE, INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Submitted August 15, 2006. Decided August 23, 2006. Appeal from the Tax Court, 22 N.J.Tax 485, granted summary judgment for publisher. Page 292 Zulima V. Farber, Attorney General, attorney for appellant (Patrick DeAlmeida, Assistant Attorney General, of counsel, Michael […]

BADISCHE (BASF) CORPORATION, PLAINTIFF-APPELLANT, v. TOWN OF KEARNY, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued February 10, 1998 Decided March 5, 1998 Page 595 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 596 Before Judges DREIER, KEEFE and WECKER. Seth I. […]

LANCO, INC., A DELAWARE CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. No. A-3285-03T1Superior Court of New Jersey, Appellate Division.Argued March 3, 2005 Decided August 24, 2005 Page 637 Before Judges STERN, WECKER and GRAVES. Patrick DeAlmeida, Deputy Attorney General, argued the cause for appellant (Peter C. Harvey, Attorney General, attorney Miechael J. Haas, Assistant […]

VSH REALTY, INC., PLAINTIFF-APPELLANT, V. HARDING TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted May 20, 1996. Decided June 18, 1996. Page 654 Appeal from the Tax Court, Lasser, J.T.C. Page 655 Blau Blau, for appellant (Charles E. Blau, of counsel Robert D. Blau, on the brief). Schenck, Price, Smith King, for respondent (Clinton J. Curtis, […]

LESTER J. DWORMAN; L.J.D. ENTERPRISES, INC.; THE DWORMAN COMPANY OF N.J.; CHASE MANHATTAN MORTGAGE AND REALTY TRUST; AND SHREWSBURY ASSOCIATES, PLAINTIFFS-RESPONDENTS, v. BOROUGH OF TINTON FALLS, (FORMERLY BOROUGH OF NEW SHREWSBURY), DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued May 27, 1981. Decided August 21, 1981. Appeal from Tax Court. Page 2 Leo Rosenblum argued […]

ELBERT LIVELY CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 26, 1983. Page 432 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 433 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

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). […]

B.P.U.M. DEVELOPMENT AND URBAN RENEWAL CORPORATION, PLAINTIFF-APPELLANT, v. CITY OF CAMDEN, DEFENDANT-APPELLANT, AND CAMDEN COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT. CITY OF CAMDEN, PLAINTIFF-APPELLANT, v. CAMDEN COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted April 12, 1989. Decided May 1, 1989. Page 96 On appeal from the Tax Court. Harvey C. Johnson, attorney for […]

RCN TELECOM SERVICES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000377-2006.Tax Court of New Jersey. Bench Opinion May 25, 2007. Formal Opinion September 10, 2007.[1] [1] This opinion amplifies and refines my bench opinion. Page 521 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]

RENSSELAER LEE AND STELLA LEE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 2, 1984. Appeal from the Division of Taxation. Page 386 Carl B. Levy for plaintiffs (Joseph G. Aronson, attorney). Joseph L. Yannotti, for defendant (Irwin I. Kimmelman, Attorney General of the State of New Jersey, attorney). HOPKINS, […]

DRAKE BAKERIES, INC., PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT. Tax Court of New Jersey. Decided December 5, 1991. Page 173 Michael A. Guariglia, for plaintiff (McCarter English, attorneys; Gary A. Kruse, on the brief). Olivia P. Klein, for defendant (Robert J. Del Tufo, Atty. Gen. of New Jersey, attorney). HOPKINS, J.T.C. This matter involves plaintiff-taxpayer’s […]

LOWE’S HOME CENTERS, INC., PLAINTIFF, v. CITY OF MILLVILLE, DEFENDANT. Nos. 010784-2007, 007236-2008.Tax Court of New Jersey. November 29, 2010. Page 592 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 593 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

BOROUGH OF FORT LEE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 25, 1994. Page 127 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 128 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY, PLAINTIFF-APPELLANT, v. TOWNSHIP OF BELLEVILLE, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted May 8, 2000 Decided July 5, 2000 Page 194 Before Judges KEEFE and COLLESTER. McCarter, English, Newark, for appellant (Susan A. Feeney, of counsel; Ms. Feeney and Michael J. Caccavelli, on the brief). Harry Haushalter, Hamilton […]

BROCKWAY GLASS COMPANY, PLAINTIFF-APPELLANT-CROSS-RESPONDENT, v. TOWNSHIP OF FREEHOLD, DEFENDANT-RESPONDENT CROSS-APPELLANT. Tax Court of New Jersey.Argued May 7, 1991. Decided July 8, 1991. Appeal from the New Jersey Tax Court. Seth I. Davenport argued the cause for appellant-cross-respondent (Garippa Trevenen, attorneys John E. Garippa and Seth I. Davenport, of counsel and on the brief). Edward G. […]

RUSSELL CAROLYN NIELSEN, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. June 30, 1982. Page 439 Russell Nielsen, pro se for plaintiffs. Maureen Adams for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Taxpayers contest the Director’s deficiency assessment under the New Jersey Gross Income Tax Act. At […]