Category: New Jersey Tax Court Opinions

DEL VAL PENNYSAVER, INC. AND CUSTOM PRINTING, INC., PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 5, 1981. Appeal from Division of Taxation. Page 165 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 166 Nicholas Panarella, Jr., […]

EVELYN N. BONDA, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 17, 2004.[1] [1] This opinion was originally released as a memorandum opinion on November 17, 2004. Subsequently, the opinion was approved for publication and some additions were made. Page 78 Evelyn N. Bonda, pro se. Stephen J. Mogila for […]

GODWIN PUMPS OF AMERICA, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. DOCKET NO. 001789-2000Tax Court of New Jersey. January 22, 2001 Richard M. Conley for plaintiff (Archer Greiner, attorneys). Janet B. Greenberg for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). Page 326 KAHN, J.T.C. This is the court’s opinion with respect […]

ESTATE OF LAURA J. MUSCHENHEIM, DECEASED, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 30, 1983. Page 362 Laurence E. Karosen for plaintiff (Brown, Connolly, Karosen Ashenfelter, attorneys). Harley A. Williams for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). CRABTREE, J.T.C. This is a gross […]

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 […]

TOWNSHIP OF MONROE, PLAINTIFF-RESPONDENT, v. WILLIAM AND MARIE GASKO, DEFENDANTS-APPELLANTS. Superior Court of New Jersey, Appellate Division.Argued March 31, 2004 Decided April 20, 2004 Page 392 Appeal from the Tax Court. John T. Lynch, argued the cause for appellant. Maria A. Zarella, argued the cause for respondent (Shain, Schaffer Rafanello, attorneys; Ms. Zarella and Richard […]

ESTATE OF STANLEY KOSAKOWSKI, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 004620-2005.Tax Court of New Jersey. April 11, 2011. Page 22 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 23 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

METPATH, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 21, 1983. Decided April 19, 1983. Before Judges MILMED, MORTON I. GREENBERG and FURMAN. On appeal from the Tax Court of New Jersey whose opinion is reported at 4 N.J. Tax 277 (Tax Ct. 1982). Adrian M. Foley, Jr. argued […]

BOULEVARD GARDENS INC./SMZ CORP., PLAINTIFF, v. CITY OF BAYONNE, DEFENDANT. Tax Court of New Jersey. August 5, 1986. Page 383 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 384 Daniel Cronheim for plaintiff (Mandelbaum Mandelbaum, attorneys). Leo Rosenblum for defendant (Rosenblum Rosenblum, […]

RCN TELECOM SERVICES, INC., F/K/A FREEDOM NEW YORK, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000161-2007.Tax Court of New Jersey. June 14, 2010. Page 410 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 411 Sean M. Lipsky, for RCN Telecom […]

WAYNE PROWITZ, PLAINTIFF, v. RIDGEFIELD PARK VILLAGE, DEFENDANT. KATHLEEN DUNLEAVY, PLAINTIFF, v. RIDGEFIELD PARK VILLAGE, DEFENDANT. Tax Court of New Jersey. September 15, 1988. Page 104 Brian T. Campion for plaintiffs (Breslin Breslin, attorneys). Martin T. Durkin for defendant (Durkin Boggia, attorneys). HOPKINS, J.T.C. These are consolidated appeals from the judgments of the Bergen County […]

BROOKVIEW GARDENS, INC., PLAINTIFF-RESPONDENT, v. BOROUGH OF BERGENFIELD, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted November 28, 1983. Decided December 13, 1983. Before Judges ARD and MORTON I. GREENBERG. Page 254 Appeal from the Tax Court of New Jersey. Bloom, Convery Kopf, attorneys for appellant (Kenith D. Bloom, on the brief). Huckin Huckin Avignone, attorneys for […]

JOHN HANCOCK MUTUAL LIFE INS. CO., PLAINTIFF, v. TOWNSHIP OF WAYNE, DEFENDANT. Tax Court of New Jersey. October 1, 1993. Page 418 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 419 Jodi Lee Alper for plaintiff (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). […]