Category: New Jersey Tax Court Opinions

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 […]

JACK NISSIM SONS, INC. PLAINTIFF, v. BORDENTOWN TOWNSHIP, DEFENDANT. Tax Court of New Jersey. May 25, 1989. Page 465 George Warren for plaintiff (Cohen, Shapiro, Polisher, Shiekman Cohen, Lawrenceville, attorneys). David D. Gladfelter for defendant (Kessler, Tutek, Futey Gladfelter, Bordentown, attorneys). LARIO, J.T.C. This is a motion by plaintiff, Jack Nissim Sons, Inc., (Nissim) for […]

JAMES CONSTRUCTION COMPANY, INC. PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION AND COMMISSIONER, DEPARTMENT OF LABOR, DEFENDANTS. Tax Court of New Jersey. June 22, 1999 Page 225 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 226 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

TOWNSHIP OF BURLINGTON, PLAINTIFF-RESPONDENT, v. EDYTHE MESSER, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued April 28, 1987. Decided May 13, 1987. Appeal from the Tax Court. Amy Reisen argued the cause for appellant (Freundlich Reisen, attorneys; Amy Reisen and Lawrence J. Freundlich, on the brief). John E. Harrington argued the cause for respondent (Schlesinger, Schlosser, Foy […]

HUDSON MOTOR LODGE, INC., PLAINTIFF-APPELLANT, v. CITY OF JERSEY CITY, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 8, 1995. Decided March 31, 1995. Page 179 William J. Sitar argued the cause for appellant (Mandelbaum Mandelbaum, attorneys; Steven R. Irwin, of counsel; Mr. Sitar, on the brief). Michael Kremen, Assistant Corporation Counsel, argued the cause for […]

WILLIAM SNYDER, JR. AND LOIS SNYDER, PLAINTIFF, v. TOWNSHIP OF SPARTA, DEFENDANT. Tax Court of New Jersey. February 25, 1997 Page 322 William S. Winters for plaintiff. Brian M. Laddey for defendant (Laddey, Clark, Nicholson Ryan, attorneys). KUSKIN, J.T.C. This is an appeal of an assessment for roll-back taxes imposed pursuant to N.J.S.A. 54:4-23.8 on […]

TAMBURELLI PROPERTIES ASSOCIATION, PLAINTIFF, v. CRESSKILL BOROUGH, DEFENDANT. Tax Court of New Jersey. June 7, 1996. Page 630 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 631 Edward G. Rosenblum for plaintiff (Rosenblum, Wolf Lloyd, attorneys). Harry Haushalter for defendant (Conley Haushalter, […]

COMMUNITY CORPORATION OF HIGHPOINT, INC., PLAINTIFF, v. MONTAGUE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. November 5, 1987. Page 399 John T. Stieh for plaintiff. Christopher D. Quinn for defendant (Morris, Downing Sherred, attorneys). LASSER, P.J.T.C. In this case taxpayer contests the 1986 real property tax assessments on nine parcels of real property in Montague […]

FERRY PLAZA URBAN RENEWAL, L.P., PLAINTIFF-APPELLANT, v. CITY OF NEWARK, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued: March 19, 2003 Decided: April 14, 2003 David J. Klein argued the cause for appellant (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys; Mr. Klein, of counsel and on the brief). Page 101 John Havrilchak, Assistant Corporation […]

WESTWOOD LANES, INC., PLAINTIFF, v. GARWOOD BOROUGH, DEFENDANT. Nos. 004258-2006, 005200-2007.Tax Court of New Jersey. August 8, 2008. Page 240 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 241 Michael M. Stadler, for plaintiff (Michael M. Stadler, P.A., attorney). Robert F. Renaud, […]

MESIVTA OHR TORAH LAKEWOOD, PLAINTIFF, v. TOWNSHIP OF LAKEWOOD, DEFENDANT. Nos. 008580-2007, 008585-2007.Tax Court of New Jersey. December 10, 2008. Page 315 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 316 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

PRESIDENTIAL TOWERS, PLAINTIFF, v. CITY OF PASSAIC, DEFENDANT. Tax Court of New Jersey. April 4, 1984. Appeal from the county board of taxation Page 407 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 408 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE […]