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 […]

MAURO AND PORTIA CHECCHIO, PLAINTIFFS, v. TOWNSHIP OF SCOTCH PLAINS, DEFENDANT. Tax Court of New Jersey. April 29, 1981. Page 451 Donald DiFrancesco for plaintiffs (Appezzato DiFrancesco, attorneys). Michael J. Mitzner for defendant (Mitzner Kaczorowski, attorneys). HOPKINS, J.T.C. Plaintiffs have appealed from a judgment of the Union County Board of Taxation which denied their claim […]

GENERAL MOTORS ACCEPTANCE CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 010743-2007.Tax Court of New Jersey. February 18, 2010. Page 429 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 430 Mitchell A. Newmark, for General Motors Acceptance Corporation (Morrison Foerster, LLP, […]

ROMAN CATHOLIC ARCHDIOCESE OF NEWARK, PLAINTIFF-RESPONDENT, v. CITY OF EAST ORANGE, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Submitted February 23, 2000. Decided March 21, 2000. Appeal from the Superior Court, Appellate Division. Page 650 Before Judges SKILLMAN, D’ANNUNZIO and FALL. Wolff Samson, attorneys for appellant (John F. Casey, on the brief). William A. Cambria, […]

SPENCER GIFTS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 12, 1981. Page 483 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 484 Ronald A. Wagenheim, for plaintiff (Cooper, Perskie, Katzman, April, Niedelman Wagenheim and P.J. […]

CAIROLA-BARBER POST NO. 2342, INC., PLAINTIFF, v. BOROUGH OF FORT LEE, DEFENDANT. Tax Court of New Jersey. February 25, 1981. Page 263 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 264 Joseph T. Skelly by John C. McGlade for plaintiff. Anthony D. […]

SUMO PROPERTY MANAGEMENT, L.L.C., PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. October 18, 2004 Page 523 On Appeal from Superior Court of New Jersey Law Division: Essex County Docket No.: ESX-L-5933-04. Daniel G. Keough for plaintiff (Ventura, Miesowitz, Albano Keough Warner, attorneys). John Havrilchak for defendant (JoAnne Y. Watson, Corporation Counsel, […]

THE REUBEN H. DONNELLEY CORPORATION, PLAINTIFF, v. THE NEW JERSEY DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 17, 1990. Appeal from Division of Taxation. Page 242 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 243 […]

CAMPO JERSEY, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. BUBBLES, INC., T/A AUNTIE ANNE’S PRETZELS, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued January 10, 2007. Decided February 8, 2007. Page 371 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE […]

TRUMP PLAZA ASSOCIATES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. TRUMP MARINA ASSOCIATES LP, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. TRUMP TAJ MAHAL ASSOCIATES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 19, 2009. Page 57 Stephen M. Orlofsky, Michael J. Semes, (admitte pro hoc vice) and Robert P. […]

LAWRENCE ASSOCIATES, PLAINTIFF, v. LAWRENCE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. July 6, 1983. Page 482 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 483 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE […]

DELMARVA POWER LIGHT CO., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Nos. 000343-1999, 001433-2000. July 14, 2006. Page 189 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 190 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

V.B.R. ASSOCIATES, C/O CHT CONSTRUCTION, INC., PLAINTIFF, v. BERNARDS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. January 31, 1984. Page 242 John T. Lynch for plaintiff. Louis P. Rago for defendant (Farrell, Curtis, Carlin Davidson, attorneys). Harry Haushalter for amicus curiae (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). CONLEY, J.T.C. This case presents […]

TOWNSHIP OF HOLMDEL, PLAINTIFF, v. NEW JERSEY HIGHWAY AUTHORITY, DEFENDANT. NEW JERSEY HIGHWAY AUTHORITY, PLAINTIFF, v. TOWNSHIP OF HOLMDEL, DEFENDANT. TOWNSHIP OF HOLMDEL, PLAINTIFF, v. NEW JERSEY TURNPIKE AUTHORITY, DEFENDANT. NEW JERSEY TURNPIKE AUTHORITY, PLAINTIFF, v. TOWNSHIP OF HOLMDEL, DEFENDANT. Tax Court of New Jersey. July 18, 2005 Appeal from the Superior Court, Appellate Division. […]

ATLANTIC CITY, PLAINTIFF, v. MOLTICH ET AL., DEFENDANTS. Tax Court of New Jersey. August 5, 1981. Page 148 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 149 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

TOWNSHIP OF FRANKLIN, A MUNICIPAL CORPORATION, PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION, DEFENDANT. Tax Court of New Jersey. November 7, 1986. Page 560 Thomas J. Cafferty and David Scott Mack for plaintiff (McGimpsey Cafferty, attorneys). Herbert K. Glickman for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). ANDREW, J.T.C. […]

SEAN D. O’ROURKE, PLAINTIFF, v. TOWNSHIP OF FREDON, DEFENDANT. AARON RAABE, PLAINTIFF, v. TOWNSHIP OF FREDON, DEFENDANT. RUTH DIBONA, PLAINTIFF, v. TOWNSHIP OF FREDON, DEFENDANT. MAURICE PASSANNANTE, PLAINTIFF, v. TOWNSHIP OF FREDON, DEFENDANT. CHARLES GOLDMAN, PLAINTIFF, v. TOWNSHIP OF FREDON, DEFENDANT. HELEN FLETCHER, PLAINTIFF, v. TOWNSHIP OF FREDON, DEFENDANT. JIMMY C. BOYD, PLAINTIFF, v. TOWNSHIP […]

THEODORE MURNICK AND MAXINE MURNICK, HIS WIFE, PLAINTIFFS, v. CITY OF ASBURY PARK, DEFENDANT. Tax Court of New Jersey. February 3, 1981. Page 169 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 170 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]