Category: New Jersey Tax Court Opinions

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 […]

EDDY, ESTATE OF WALLACE S., AMERICAN NATIONAL BANK TRUST COMPANY OF NEW JERSEY, EXECUTOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 6, 1982. Page 361 Steven C. Cleaves for plaintiff. Maureen Adams for defendant (Irwin I. Kimmelman, Attorney General for New Jersey, attorney). HOPKINS, J.T.C. Plaintiff has appealed the […]

CUMBERLAND ARMS ASSOCIATES, PLAINTIFF, v. BURLINGTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided November 9, 1988. Page 256 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). John E. Harrington for defendant (Schlesinger, Schlosser, Foy Harrington, attorneys). LARIO, J.T.C. The matters presented herein were instituted by the filing of two separate summary judgment motions by […]

BENEFICIAL FACILITIES CORPORATION AND HAMILTON ASSOCIATES LIMITED PARTNERSHIP, PLAINTIFFS, v. PEAPACK GLADSTONE BOROUGH, DEFENDANT. BENEFICIAL MANAGEMENT HEADQUARTERS, INC., PLAINTIFF, v. PEAPACK GLADSTONE BOROUGH, DEFENDANT. Tax Court of New Jersey. October 25, 1990. Page 360 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page […]

WELLINGTON BELLEVILLE, L.L.C., PLAINTIFF, v. BELLEVILLE TOWNSHIP, DEFENDANT. KESSLER DEVELOPMENT CORP., PLAINTIFF, v. BELLEVILLE TOWNSHIP, DEFENDANT. 000048-2001 000049-2001 000053-2001Tax Court of New Jersey. Decided: May 10, 2002. Revised: July 26, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 332 Amber N. Beach, for plaintiff (Mandelbaum Mandelbaum, P.C., attorneys). Gabrielle Wright, for defendant (Law Office […]

VILLAGE SUPERMARKETS, INC., PLAINTIFF, v. TOWNSHIP OF WEST ORANGE, DEFENDANT, and CENTRE PROPERTIES CO., PLAINTIFF, v. TOWNSHIP OF WEST ORANGE, DEFENDANT. Tax Court of New Jersey. July 24, 1984. Page 482 Lawrence S. Berger for plaintiff Village Supermarkets, Inc. Sheppard A. Guryan for plaintiff Centre Properties Co. (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). Page 483 […]

CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY, PLAINTIFF, v. TOWNSHIP OF BELLEVILLE, DEFENDANT. NO. 004369-97Tax Court of New Jersey. December 14, 1998 Page 216 Susan A. Feeney, for plaintiff (McCarter English, attorneys). Harry Haushalter, for defendant (Harry Haushalter, attorney). Page 217 KAHN, J.T.C. This is the court’s decision with respect to defendant municipality’s motion to dismiss […]

ISADORE SPIEGEL, PLAINTIFF, v. TOWN OF HARRISON, DEFENDANT. Tax Court of New Jersey. June 24, 1999 Page 417 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 418 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

JOSEPH J. KAZANCHY AND PHILIP ROSLYN COHEN, PLAINTIFFS-APPELLANTS, v. BOROUGH OF SEA BRIGHT, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 6, 1984. Decided March 26, 1984. Appeal from the county tax board. Page 623 Before Judges DREIER and BILDER. Ralph Neibart argued the cause for appellants (Steven R. Irwin, of counsel; Ralph Neibart, on the […]

HOSPITAL PORTRAIT SERVICE CO., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 19, 1983. Page 306 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 307 Stephen G. Ingram for plaintiff (Ingram Kelley, attorneys). Martin L. Wheelwright for defendant […]

MICHAEL HELEN KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. MORRIS SANDRA LISMAN-KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued January 27, 2009. Decided February 11, 2009. On appeal from the Tax Court of New Jersey, Docket Nos. 32-2006 and 39-2006, whose opinion is reported a 23 N.J.Tax 594 (2008). […]