Category: New Jersey Tax Court Opinions

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 […]

J.L. MUSCARELLE, INC., PLAINTIFF, v. TOWNSHIP OF SADDLE BROOK, DEFENDANT. Tax Court of New Jersey. February 10, 1995. Page 454 Before Presiding Judge ANDREW, and Judges AXELRAD, CRABTREE, DOUGHERTY, HAMILL, LASSER, PIZZUTO, RIMM and SMALL, pursuant to R. 8:8-6. Joseph M. Andresini, for plaintiff (Andora, Palmisano Geaney, attorneys). William D. Gorgone, for defendant. The opinion […]

PARKWAY VILLAGE APARTMENTS CO., PLAINTIFF-APPELLANT AND CROSS-RESPONDENT, v. TOWNSHIP OF CRANFORD, DEFENDANT-RESPONDENT AND CROSS-APPELLANT. Tax Court of New Jersey.Argued September 9, 1986. Decided October 1, 1986. Appeal from the Tax Court. Page 200 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 201 […]

MILLINGTON QUARRY, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. January 27, 1983. Page 145 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 146 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

ST. LUKE’S VILLAGE, INC., PLAINTIFF, v. PEAPACK GLADSTONE BOROUGH, DEFENDANT. Tax Court of New Jersey. April 20, 1990. Page 77 James R. Hillas, Jr., for plaintiff. Susan A. Feeney, for defendant (Conley Feeney, attorneys). LASSER, P.J.T.C. Taxpayer, a nonprofit corporation, contests the 1988 real property tax assessment on low and moderate income multifamily affordable housing […]

WALTRICH PLASTIC CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. March 31, 1983. Page 321 Michael K. Diamond, for plaintiff (Diamond, Diamond Afflitto, attorneys). Mary R. Hamill, for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. This is an action by taxpayer, a New Jersey corporation and […]

GENWAY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 25, 1986. Page 199 Susan Ann Feeney for plaintiff (Lowenstein, Sandler, Brochin, Kohl, Fisher, Boylan Meanor, attorneys). Mary R. Hamill for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). CRABTREE, J.T.C. This is a corporation business tax case […]

PANTA ASTOR, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. August 14, 1986. Page 465 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 466 Susan A. Feeney for plaintiff (Lowenstein, Sandler, Brochin, Kohl, Fisher, Boylan Meanor, attorneys). Jeanne […]

MEGA CARE, INC., PLAINTIFF, v. UNION TOWNSHIP, DEFENDANT. Tax Court of New Jersey. February 1, 1996. Page 567 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 568 Alan P. Hammer for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys). Richard M. […]

EDWARD DIGIROLAMO, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. March 18, 1981. Page 324 Abraham Mayer for plaintiff. Melvin Simon, Assistant Corporation Counsel, for defendant. HOPKINS, J.T.C. This is an appeal from assessments of additional parking taxes as follows: Period Amount 2nd Quarter, 1972 $ 293 3rd Quarter, 1972 261 4th […]

DANIEL H. KRAMER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 008707-2006.Tax Court of New Jersey. Decided May 23, 2008. Page 106 Chester Kosarek for plaintiff (Kosarek and Keane, L.L.C., attorneys). Jill C. McNally for defendant (Anne Milgram, Attorney General of New Jersey, attorney). KUSKIN, J.T.C. In this matter plaintiff challenges an assessment of sales […]

CHEVRON U.S.A., INC., PLAINTIFF-RESPONDENT, v. CITY OF PERTH AMBOY, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued November 6, 1989. Decided December 1, 1989. Appeal from Final Judgment of the Tax Court of New Jersey. Leo Rosenblum argued the cause for appellant (Rosenblum Rosenblum, attorneys; Leo Rosenblum, of counsel and on the brief). Robert J. Cirafesi argued […]

JEPSON REFRIGERATION CORP., PLAINTIFF-APPELLANT, v. CITY OF TRENTON, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 7, 1996 Decided December 2, 1996 Appeal from the Tax Court, Hamill, J. Page 458 Before Judges KEEFE and CONLEY. Charles J. Harrington argued the cause for appellant (Garippa Davenport, attorneys; Seth I. Davenport and Mr. Harrington, of […]

ENTENMANN’S INC. AND 930 NORTH RIVERVIEW ASSOCIATES, PLAINTIFFS-RESPONDENTS, v. TOTOWA BOROUGH, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued: October 23, 2002 Decided: March 27, 2003 Appeal from the Tax Court. Page 183 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 184 […]

BOROUGH OF PARAMUS, JOSEPH CIPOLLA, ROBERT ROGUT, CHARLES SODARO, AND EDWARD O’BRIEN, PLAINTIFFS, v. COUNTY OF BERGEN, BERGEN COUNTY BOARD OF TAXATION, TOWNSHIP OF TEANECK, BOROUGH OF CLOSTER, BOROUGH OF ALPINE, BOROUGH OF DEMAREST, BOROUGH OF CRESSKILL, BOROUGH OF LITTLE FERRY, BOROUGH OF ALLENDALE, BOROUGH OF TETERBORO, EUGENE P. BARDEN, EDWARD JANSEN, ELIAS M. ELIASOF, […]

THOMAS GREEN, JR., PLAINTIFF, v. EAST ORANGE, DEFENDANT. Tax Court of New Jersey. April 28, 2004 Appeal from the County Board of Taxation. Page 325 Daniel Keough, for plaintiff (Ventura, Miesowitz, Albano, Keough Warner, P.C., attorneys). Jill Rosenberg, for defendant (Wolff Samson, P.C., attorneys). BIANCO, J.T.C. This is the court’s decision with regard to the […]

TEXAS EASTERN TRANSMISSION CORPORATION, PLAINTIFF-APPELLANT, v. EAST AMWELL TOWNSHIP AND WEST AMWELL TOWNSHIP, DEFENDANTS-RESPONDENTS, AND HILLSBOROUGH TOWNSHIP AND DELAWARE TOWNSHIP, DEFENDANTS. TEXAS EASTERN TRANSMISSION CORPORATION, PLAINTIFF-APPELLANT, v. HANOVER TOWNSHIP, PARSIPPANY-TROY HILLS TOWNSHIP, SCOTCH PLAINS TOWNSHIP, BERKELEY HEIGHTS TOWNSHIP AND NEW PROVIDENCE BOROUGH, DEFENDANTS, AND CHATHAM TOWNSHIP, MORRIS TOWNSHIP, HARDING TOWNSHIP AND WATCHUNG BOROUGH, DEFENDANTS-RESPONDENTS. (TWO […]

EDGEBORO DISPOSAL, INC., PLAINTIFF, v. DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY FOR THE STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION AND BOARD OF PUBLIC UTILITIES, DEFENDANTS. Tax Court of New Jersey. February 22, 1991. Appeal from Division of Taxation. Page 464 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

EASTAMPTON TOWNSHIP, PLAINTIFF, v. MAIMON SMITH, DEFENDANTS. (TWO CASES) Tax Court of New Jersey. March 30, 1988. Page 603 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 604 John E. Harrington for plaintiff (Schlesinger, Schlosser, Foy Harrington, attorneys). S. David Brandt for […]

HARRISON REALTY CORP., PLAINTIFF, v. TOWN OF HARRISON, DEFENDANT. Tax Court of New Jersey. January 10, 1997 Page 376 Alan R. Hammer and Michael I. Schneck for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys; Jill Daitch Rosenberg on the brief). Norman A. Doyle, Jr. for defendant (Doyle Brady, attorneys). CRABTREE, J.T.C. These are […]