Category: New Jersey Tax Court Opinions

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 […]

INTERCARE HEALTH SYSTEMS, INC./HARTWYCK WEST NURSING HOME, INC., PLAINTIFF-APPELLANT, v. TOWNSHIP OF CEDAR GROVE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 25, 1991. Decided October 18, 1991. Appeal from the New Jersey Tax Court. Alan R. Hammer argued the cause for appellant (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, Page 274 attorneys; Michael I. Schneck […]

TOWN OF SECAUCUS, PLAINTIFF, v. CITY OF JERSEY CITY AND 101 HUDSON STREET ASSOCIATES C/O LINPRO CO., DEFENDANTS. 002467-98 001346-99Tax Court of New Jersey. December 5, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 385 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT […]

PUREX CORPORATION, PLAINTIFF, v. CITY OF PATERSON, DEFENDANT. Tax Court of New Jersey. January 14, 1986. Page 122 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 123 Samuel D. Bornstein for plaintiff (Bornstein Sosland, attorneys). John C. Emolo for defendant. KAHN, J.T.C. […]

HARRIS CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 3, 1995. Page 120 Charles M. Costenbader for plaintiff (Stryker, Tams Dill, attorneys). Marlene G. Brown for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). Page 121 HAMILL, J.T.C. This is a motion by defendant, Director, Division of […]

ATLANTIC CITY DEVELOPMENT CORPORATION, PLAINTIFF, v. HAMILTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 1, 1981. Appeal from county board of taxation. Page 364 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 365 Steven D. Scherzer for plaintiff (Valore, McAllister, Westmoreland […]

BOROUGH OF FORT LEE, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued June 8, 1993. Decided June 30, 1993. Appeal from the Tax Court of New Jersey. Harry Haushalter argued the cause for appellant (Conley Haushalter, attorneys; Mr. Haushalter, of counsel and on the brief). Gail L. Menyuk, Deputy Attorney General, […]

LUCISANO BROS., INC., A CORPORATION UNDER THE LAWS OF THE COMMONWEALTH OF PENNSYLVANIA, PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted December 9, 2002 Decided January 22, 2003 Page 111 James M. Colaprico, attorney for the appellant. David Samson, Attorney General, attorney for the respondent (Patrick DeAlmeida, […]

CITY OF ATLANTIC CITY, PLAINTIFF-APPELLANT, v. ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued September 14, 1982. Decided September 23, 1982. Appeal from the Tax Court of New Jersey. Saul A. Wolfe argued the cause for the appellant (Skoloff Wolfe, attorneys). Harry Haushalter, Deputy Attorney General; argued the cause for […]

NATIONAL PAVING COMPANY, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted April 27, 1982. Decided May 14, 1982. Page 536 Appeal from the Tax Court of New Jersey. Waters, McPherson, Hudzin McNeill, attorneys for the appellant (Richard P. Venino and Joseph G. Ragno on the brief). Irwin I. […]

ESTATE OF TINA GUZZARDI, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 6, 1995. Page 396 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 397 Gary W. Calvin for plaintiff (MaCary Calvin, attorneys). Patrick DeAlmeida for defendant […]

LAYTON F. AND JOAN SMITH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 11, 1984. Page 188 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 189 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

ROMULUS DEVELOPMENT CORP., PLAINTIFF, v. TOWN OF WEST NEW YORK, DEFENDANT. ROMULUS DEVELOPMENT CORP., PLAINTIFF, v. TOWNSHIP OF WEEHAWKEN, DEFENDANT. Tax Court of New Jersey. March 11, 1985. Page 306 Robert S. Scavone for plaintiff (McCarter and English, attorneys). Page 307 Sydney I. Turtz for defendant Town of West New York. Richard P. Venino for […]

YILMAZ, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 1, 2005 Page 205 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 206 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]