Category: New Jersey Tax Court Opinions

CITY OF NEWARK, PLAINTIFF, v. BLOCK 322, LOTS 38 AND 40; 355-357 AND 359 14TH AVENUE ASSESSED TO: APOSTOLIC CHURCH OF DELIVERANCE, DEFENDANT. Tax Court of New Jersey. December 1, 1997[1] [1] This opinion is an edited version of a letter opinion sent to the parties on December 1, 1997. The edited opinion was approved […]

JOSEPH PHYLLIS PETRIZZO, PLAINTIFFS, v. BOROUGH OF EDGEWATER, DEFENDANT. Tax Court of New Jersey. February 9, 1981. Page 198 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 199 Leo Rosenblum for plaintiffs. Joseph C. Woodcock, Jr., for defendant. EVERS, J.T.C. These 1978-1979 […]

DOUBLE R ENTERPRISES, PLAINTIFF, v. BORDENTOWN TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided June 26, 1992. Page 456 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). David D. Gladfelter for defendant (Kessler, Tutek Gladfelter, attorneys). LARIO, J.T.C. This is an appeal by Double R Enterprises, a partnership, from a judgment of the Burlington County […]

HEICO CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002638-2001Tax Court of New Jersey. April 24, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 107 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 108 Peter A. Berman, Robin W. Weiner, for […]

TITAN SPORTS, INC., PLAINTIFF, v. THE STATE ATHLETIC CONTROL BOARD AND LARRY HAZZARD, COMMISSIONER FOR THE STATE ATHLETIC CONTROL BOARD, DEFENDANT. Tax Court of New Jersey. February 14, 1992. Page 215 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 216 Mark S. […]

BERGEN COUNTY ASSOC. C/O JAMES WHEAT, LIQUIDATOR, PLAINTIFF, v. BOROUGH OF EAST RUTHERFORD, DEFENDANT. Tax Court of New Jersey. April 27, 1992. Page 400 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 401 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

TELEBRIGHT CORPORATION, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 011066-2008.Tax Court of New Jersey. March 24, 2010. Page 334 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 335 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

UNION MINERALS AND ALLOYS CORP., AND AT T TECHNOLOGIES, INC., PLAINTIFFS, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. August 20, 1990. Page 281 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 282 Edward C. Rosenblum for plaintiffs (Rosenblum Rosenblum, […]

L.S. VILLAGE, INC., PLAINTIFF, v. LAWRENCE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided June 6, 1985. Page 288 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 289 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

NAZMI AND AIDA ELRABIE, PLAINTIFFS, v. BOROUGH OF FRANKLIN LAKES, DEFENDANT. No. 010083-2007.Tax Court of New Jersey. July 11, 2008. Page 159 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 160 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

CITY OF LONG BRANCH, PLAINTIFF, v. OHEL YAACOB CONGREGATION, DEFENDANT. 002643-2001Tax Court of New Jersey. January 21, 2003. Appeal from the Tax Court, Menyuk, J.T.C. Page 512 Lawrence H. Shapiro, for plaintiff (Ansell, Zaro, Grimm Aaron, attorneys). Mark A. Steinberg, for defendant (Mark A. Steinberg, attorney). Page 513 MENYUK, J.T.C. Plaintiff City of Long Branch […]

VSH REALTY, INC., PLAINTIFF, v. HARDING TOWNSHIP, DEFENDANT. EUNICE CONINE, PLAINTIFF, v. HARDING TOWNSHIP, DEFENDANT. Tax Court of New Jersey. November 1, 1994. Page 380 Robert D. Blau for plaintiffs (Blau Blau, attorneys). Anthony F. Della Pelle for defendant (Schenck, Price, Smith King, attorneys). LASSER, J.T.C. Harding Township (taxing district) has moved to dismiss the […]

PAUL AND ESTHER ROSENBERG, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF SOUTH ORANGE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued May 17, 1983. Decided May 25, 1983. Appeal from Tax Court. Page 8 Alan R. Hammer argued the cause for appellants (Brach, Eichler, Rosenberg, Silver, Bernstein Hammer, attorneys; Alan R. Hammer of counsel; Michael Pesce on the brief). David […]

S.J. ASSOCIATES, LTD., PLAINTIFF, v. EAST WINDSOR TOWNSHIP, DEFENDANT. Tax Court of New Jersey. December 31, 1985. Page 93 Alan G. Frank, Jr., for plaintiff (Ridolfi, Friedman Frank, attorneys). Robert A. Gladstone for defendant (Schaff, Mahon, Motiuk, Gladstone Conley, attorneys). Page 94 LARIO, J.T.C. This is an appeal from a judgment of the Mercer County […]

CONSOLIDATED RAIL CORPORATION, A PENNSYLVANIA CORPORATION, PLAINTIFF, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, DEFENDANT. CONSOLIDATED RAIL CORPORATION, A PENNSYLVANIA CORPORATION, PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. NO. 006315-97, NO. 000664-97Tax Court of New Jersey. October 25, 1999. Page 292 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

125 MONITOR STREET, PLAINTIFF-APPELLANT, v. CITY OF JERSEY CITY, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued February 9, 2005. Decided March 18, 2005. Page 10 Richard B. Nashel argued the cause for appellant (Nashel Nashel, attorneys; Mr. Nashel, on the brief). Larry L. Bembry argued the cause for respondent (Hope R. Blackburn, attorneys; Mr. […]

PETRIE RETAIL, INC., PLAINTIFF-APPELLANT, CROSS-RESPONDENT, v. TOWN OF SECAUCUS, DEFENDANT-RESPONDENT, CROSS-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued January 8, 2003 Decided February 21, 2003 Appeal from the Tax Court. Page 264 Before Judges KING, WEFING and WECKER. Richard B. Nashel, West New York, argued the cause for appellant (Nashel and Nashel, attorneys; Mr. Nashel, […]

HELLER CONSTRUCTION COMPANY, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. August 6, 1980. Page 424 Mandelbaum Mandelbaum for plaintiff (Michael Smoller, appearing). Melvin Simon, Asst. Corporation Counsel, City of Newark, appearing for defendant. HOPKINS, J.T.C. The subject case involves appeals and cross-appeals from judgments of the Essex County Board of Taxation […]

FREEHOLD OFFICE PARK, LTD., PLAINTIFF, v. TOWNSHIP OF FREEHOLD, DEFENDANT. Tax Court of New Jersey. Decided May 12, 1992. Page 434 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 435 Lawrence S. Berger for plaintiff (Berger Bornstein, attorneys). John J. Ross for […]

FAIR LAWN BOROUGH, PLAINTIFF, v. BLUE HILL ASSOCIATES, DEFENDANT. Tax Court of New Jersey. July 2, 1981. Appeal from county tax board. Page 56 Jack Ballan for plaintiff. Charles Kushner for defendant (Brach, Eichler, Rosenberg, Silver, Bernstein Hammer, P.A., attorneys); Michael Pesce on the brief. EVERS, J.T.C. Blue Hill Associates (taxpayer) seeks an order dismissing […]