Category: New Jersey Tax Court Opinions

POMCO GRAPHICS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION OF THE STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. September 1, 1993. Page 579 Steven Zivitz for plaintiff (White Williams, attorneys). Carolyn Lurry Mapp for defendant (Robert J. DelTufo, Attorney General of New Jersey, attorney). LARIO, J.T.C. (retired and temporarily assigned on recall) […]

BRAE ASSOCIATES C/O HERTZ REALTY, PLAINTIFF-APPELLANT, v. PARK RIDGE BOROUGH, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued January 24, 2001 Decided March 6, 2001 Before Judges KEEFE, EICHEN and WEISSBARD. Steven R. Irwin argued the case for appellant (Mandelbaum Mandelbaum, attorneys; Mr. Irwin, on the brief). Paul Tannenbaum argued the cause for respondent (John […]

JAMES H. LIDELL AND DIANE LIDELL, PLAINTIFFS, v. MIMOSA LAKES ASSOCIATION AND MEDFORD TOWNSHIP, DEFENDANTS. Tax Court of New Jersey. April 5, 1984. Appeal from the county board of taxation. Page 418 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 419 Louis […]

JOSEPH J. KAZANCHY, T/A YACHT HARBOR APTS., PLAINTIFF, v. BOROUGH OF SEA BRIGHT, DEFENDANT. SEA BRIGHT BOROUGH, PLAINTIFF, v. JOSEPH J. KAZANCHY, DEFENDANT. JOSEPH J. KAZANCHY, T/A YACHT HARBOR APTS., PLAINTIFF, v. BOROUGH OF SEA BRIGHT, DEFENDANT. JOSEPH J. KAZANCHY PHILIP COHEN, PLAINTIFFS, v. BOROUGH OF SEA BRIGHT, DEFENDANT. PHILIP ROSLYN COHEN, PLAINTIFFS, v. SEA […]

TAMTON ENTERPRISES, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. February 8, 1983. Robert E. Reilert for plaintiff. Maureen Adams, Deputy Attorney General, for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). LARIO, J.T.C. Tamton Enterprises, Inc., an operator of coat-check facilities, challenges an assessment for sales taxes levied […]

MOBIL OIL CORPORATION, PLAINTIFF, v. GREENWICH TOWNSHIP, DEFENDANT. VALERO REFINING CO.-NEW JERSEY, PLAINTIFF, v. GREENWICH TOWNSHIP, DEFENDANT. 0002565-98; 002806-98; 000461-98; 000462-98; 000463-98; 000215-00; 000218-00 000976-99 000983-99Tax Court of New Jersey. Decided: April 15, 2002. Appeal from the Tax Court, Small, P.J.T.C. Page 67 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

PAULISON AVE. ASSOC., PLAINTIFF, v. PASSAIC CITY, DEFENDANT. Tax Court of New Jersey. May 21, 1999. Page 102 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 103 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

CHEVRON U.S.A., INC., PLAINTIFF, v. CITY OF PERTH AMBOY, DEFENDANT. Tax Court of New Jersey. June 26, 1987. Page 206 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 207 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

JOHN J. BRUNETTI, PLAINTIFF-APPELLANT, v. CHERRY HILL TOWNSHIP, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted October 28, 2002 Decided November 21, 2002 Page 81 Dembo Saldutti, attorneys for appellant (William F. Saldutti, III and Mark M. Maska, on the brief). Sinko and Eisner, attorneys for respondent (Steven M. Eisner, on the brief). Before Judges […]

MICHAEL OTELSBERG, PLAINTIFF, v. BLOOMFIELD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 25, 1999 Page 244 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 245 Joseph A. Pojanowski, III, for plaintiff (Pojanowski Trawinski, attorneys). Page 246 Susan A. Feeney, for defendant […]

G S COMPANY, PLAINTIFF-RESPONDENT, v. BOROUGH OF EATONTOWN, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued May 10, 1982. Decided May 20, 1982. Appeal from the Tax Court. Before Judges BISCHOFF, KING and POLOW. John W. O’Mara argued the cause for appellant (John W. O’Mara, of counsel and on the brief; Paul J. Forsman, on the brief). […]

MARY’S MANOR, INC., PLAINTIFF, v. GALLOWAY TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided December 18, 1991. Page 190 Ronald A. Wagenheim, for plaintiff (Cooper, Perskie, April, Neidelman, Wagenheim Levenson, attorneys). David A. Spitalnick, for defendant (Vasser, Spitalnick, Bloom, Mazin Stein, attorneys). LARIO, J.T.C. Mary’s Manor, Inc. appeals from a judgment of the Atlantic County […]

EAST WASHINGTON REALTY, PLAINTIFF, v. WASHINGTON BOROUGH, DEFENDANT. WEST WASHINGTON REALTY, PLAINTIFF, v. WASHINGTON BOROUGH, DEFENDANT. Tax Court of New Jersey. March 31, 1995. Page 561 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 562 Tedd S. Levine for plaintiffs (Baldinger Levine, […]

M.J. OCEAN, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000163-2007.Tax Court of New Jersey. February 15, 2008. Page 647 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 648 Neil Grossman for plaintiff (Bronstein, Gewirtz Grossman, attorneys). Daniel C. Munce for […]

GRANDAL ENTERPRISES, INC., PLAINTIFF(S), v. KEANSBURG BOROUGH, DEFENDANT(S). Tax Court of New Jersey. June 16, 1995. Page 75 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 76 Lawrence J. Freundlich, for plaintiff (Freundlich Reisen, attorneys). Joseph Foster, for defendant (Ansell, Zaro, Bennett […]

GLOBAL TERMINAL CONTAINER SERVICE, PLAINTIFF-APPELLANT, v. CITY OF JERSEY CITY, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted January 8, 1996. Decided March 4, 1996. Page 699 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 700 Ronald L. Lueddeke, attorney for appellant (Mr. Lueddeke, […]

THE R.C. MAXWELL COMPANY, A NEW JERSEY CORPORATION, TENANT, SCOLA, INC., OWNER, PLAINTIFFS-APPELLANTS, v. GALLOWAY TOWNSHIP, DEFENDANT-RESPONDENT, AND DIRECTOR, DIVISION OF TAXATION, INTERVENOR-RESPONDENT. Tax Court of New Jersey.Argued April 5, 1995. Decided April 25, 1995. Page 188 Jeffrey M. Hall argued the cause for appellant The R.C. Maxwell Company (Law Offices Jeffrey M. Hall, attorneys; […]

CARLOS AND VIRGINIA CORBACHO, MARIA AURORA CORBACHO, JOACHIM AND MARIA REBELO, ANTONIO M. AND MARIA R. FERREIRA, FELICIANO M. AND MARIA F. PEREIRA, FELICIANO H. PEREIRA, FATIMA A. PEREIRA, JOAO AND LUCIA BATISTA, JOHN PAUL SAN MARTIN AND AIDA NASCIMENTO, LUCINEA FAGUNDES, JOAO AMARAO, JOSE COSTEIRO, ANTONIO M. SILVA, BEATRIZ SILVA, ISIDRA LETRA, DALILA CORDEIRO, […]

CITY OF NEWARK, PLAINTIFF, v. CITY OF CLIFTON, DEFENDANT. Tax Court of New Jersey. August 22, 1996 Melvin E. Simon for plaintiff (Michelle Hollar-Gregory, Corporation Counsel). Heather A. Turnbull for defendant (Skoloff Wolfe, attorneys). PIZZUTO, J.T.C. This case concerns an exemption claim for an easement held by the Newark water supply system over property located […]

SCOTT APPLESTEIN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 27, 1982. Page 74 Edward M. Bernstein for plaintiff (Levy, Levy Albert, attorneys). Mary R. Hamill, Deputy Attorney General for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). Page 75 CONLEY, J.T.C. This case involves plaintiff’s challenge to […]