Category: New Jersey Tax Court Opinions

HUGH M. AND JANE W. DOUGAN, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 10, 1997 Decided December 16, 1997 Page 111 Before Judges PETRELLA and KOLE. Hugh M. Dougan, Pro Se, argued the cause for appellants. Page 112 Mala Narayanan, Deputy Attorney General, argued the cause for […]

DAVID R. ALLEN, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued February 21, 1996. Decided March 5, 1996. Appeal from the Tax Court of New Jersey. Joseph Fogelson, Deputy Attorney General, argued the cause for appellant (Deborah T. Poritz, Attorney General, attorney Joseph L. Yannotti, Assistant Attorney General, of counsel Mr. […]

ESTATE OF BORIS SCHWARTZ, M.D., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002311-2001Tax Court of New Jersey. Decided: March 13, 2002. Formal Opinion dated April 15, 2002.[1] [1] This Opinion was originally issued as a letter opinion dated March 13, 2002. In converting the letter opinion to a formal opinion, I have inserted a new […]

INTERNATIONAL FLAVORS FRAGRANCES, INC. A NEW YORK CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY, STATE OF NEW JERSEY, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued May 16, 1984. Decided September 25, 1984. Appeal from Tax Court, Andrew, J.T.C. Page 653 Before Judges FRITZ, FURMAN and DEIGHAN. Harry Haushalter, Deputy Attorney General argued the […]

CITY OF CAMDEN PLAINTIFF, v. CAMDEN MASONIC ASSOCIATION, DEFENDANT. Tax Court of New Jersey. Decided July 7, 1987. Page 332 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 333 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

MICHAEL AND BETTY MIELE, PLAINTIFFS-RESPONDENTS/CROSS-APPELLANTS, v. TOWNSHIP OF JACKSON, DEFENDANT-APPELLANT/CROSS-RESPONDENT. Tax Court of New Jersey.Argued May 31, 1989. Decided July 20, 1989. Appeal from Tax Court, Ocean County, Rimm, J.. Page 98 Thomas G. Gannon argued the cause for the appellant and cross-respondent (Hiering and Hoffman, attorneys; Thomas Gannon, on the brief). John T. Lynch […]

GEORGE VAVOULAKIS; ON BEHALF OF HIMSELF AND ALL OTHERS SIMILARLY SITUATED, PLAINTIFF-APPELLANT, v. NEW JERSEY DIVISION OF TAXATION, LESLIE A. THOMPSON, IN HER CAPACITY AS THE DIRECTOR OF THE NEW JERSEY DIVISION OF TAXATION, DEFENDANTS-RESPONDENTS. Tax Court of New Jersey.Argued May 26, 1993. Decided June 25, 1993. Appeal from the Tax Court of New Jersey. […]

PAUL HEPLER, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted October 1, 1996 Decided October 18, 1996 Before Judges BILDER and KLEINER. On appeal from the Tax Court of New Jersey. Galvin Grisanti, attorneys for appellant (Dennis M. Galvin, on the brief). Peter Verniero, Attorney General, attorney for respondent […]

SHORT HILLS ASSOCIATES/TAUBMAN CO. PLAINTIFF, v. MILLBURN TOWNSHIP, DEFENDANT. 000917-2002Tax Court of New Jersey. August 19, 2002. Supplemented pursuant to R. 2:5-1(b): September 24, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 353 John E. Garippa for plaintiff (Garippa, Lotz Giannuario, P.C., attorneys). John R. Lloyd for defendant (Rosenblum, Wolf, Lloyd, P.C., attorneys). BIANCO, […]

ROCKSTONE GROUP, PLAINTIFF, v. LAKEWOOD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 24, 1999 Page 118 Steven J. Brodman for plaintiff (Giordano, Halleran Ciesla, attorneys). Anthony Mancuso for defendant (Starkey, Kelly, Blaney White, attorneys). AXELRAD, J.T.C. For the 1997 and 1998 tax years, the parcels designated as Block 1079, Lots 1 and 2, on […]

HENRY A. STEIN AND MARTHA N. STEIN, H/W, PLAINTIFFS, v. SIDNEY GLASER, DIRECTOR DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANTS. Tax Court of New Jersey. May 27, 1983. Page 374 Henry A. Stein for plaintiffs (Stein Shapiro, attorneys). Harley A. Williams for defendants (Irwin I. Kimmelman, Attorney General of New […]

NEW JERSEY TRANSIT CORPORATION, PLAINTIFF, v. SOMERVILLE BOROUGH, DEFENDANT. Tax Court of New Jersey. July 27, 1993. Page 340 Gail L. Menyuk for plaintiff (Robert J. Del Tufo, Attorney General of New Jersey, attorney). Maryann L. Nergaard for defendant (Woolson, Sutphen, Anderson Nergaard, attorneys). LASSER, P.J.T.C. Plaintiff, New Jersey Transit Corporation (NJ Transit), contests the […]

WATERVIEW VILLAGE-COMMUNITY REALTY MANAGEMENT, PLAINTIFF, v. VENTNOR CITY, DEFENDANT. Tax Court of New Jersey. March 24, 1982. Page 263 S. David Brandt for plaintiff (Brant, Haughey, Penberthy, Lewis Hyland, attorneys). Martin S. Wilson, Jr. for defendant (Martin L. Blatt, attorney). LARIO, J.T.C. This is a motion on the filed papers for the entry of an […]

HUDSON COUNTY IMPROVEMENT AUTHORITY, A BODY POLITIC AND CORPORATE OF THE STATE OF NEW JERSEY, PLAINTIFF, v. THE TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. October 27, 1989. Page 590 Frank T. Koserowski for plaintiff. Norman A. Doyle, Jr. for defendant. HOPKINS, J.T.C. The parties have filed a motion and cross-motion for summary […]

RIVER SYSTEMS, INC., PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. RUBACHEM INTERNATIONAL, LTD., PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. RUBACHEM, INC., PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, […]

CEDAR GLEN LAKES WATER CO., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. January 24, 1985. Page 234 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 235 Anthony T. Bruno for plaintiff (Reussille, Mausner, Carotenuto, Bruno Barger, attorneys). Joseph […]

L L OIL SERVICE, INC., PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 21, 2000 Page 515 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 516 Harold Leib and Elisa Leib, for plaintiff (Harold Leib […]

MEDIA GRAPHICS, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued February 20, 1986. Decided March 13, 1986. Page 322 Appeal from the Tax Court of New Jersey. Laurence Reich argued the cause for appellant (Carpenter, Bennett Morrissey, attorneys; Laurence Reich of counsel and on the brief). Herbert K. Glickman, Deputy […]

GALLOWAY TOWNSHIP, PLAINTIFF, v. DAVID J. DORFLINGER AND MARGARET M. DORFLINGER, DEFENDANTS. Tax Court of New Jersey. March 31, 1981. Page 359 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 360 Ronald I. Bloom for plaintiff (Bloom Zlotnick, attorneys). David J. Dorflinger […]

ITT CONTINENTAL BAKING CO., PLAINTIFF, v. TOWNSHIP OF EAST BRUNSWICK, DEFENDANT. Tax Court of New Jersey. April 2, 1980. Page 245 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 246 John E. Garippa for plaintiff. Malcolm Busch for defendant. ANDREW, J.T.C. Plaintiff […]