Category: New Jersey Tax Court Opinions

MOUNT LAUREL TOWNSHIP, PLAINTIFF, v. BURLINGTON COUNTY BOARD OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 15, 2009. Page 320 Christopher Norman, for plaintiff (Norman, Kingsbury Norman, attorneys). Julia F. Moore, for defendant (Anne Milgram, Attorney General of New Jersey, attorney). MENYUK, J.T.C. Mount Laurel Township (“Township”) challenges an order of the Burlington County […]

HACKENSACK WATER COMPANY, PLAINTIFF-APPELLANT, v. BOROUGH OF HAWORTH, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued March 3, 1981. Decided March 18, 1981. Appeal from the Tax Court. Page 304 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 305 [EDITORS’ NOTE: THIS […]

DAVID R. ALLEN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 30, 1994. Page 386 David R. Allen, plaintiff, pro se. Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). Page 387 SMALL, J.T.C. The issue before this court is the proper calculation of the credit […]

BASF CORPORATION COATING AND INK DIVISION, PLAINTIFF, v. TOWN OF BELVIDERE, DEFENDANT. Nos. 001514-2004, 001198-2005.Tax Court of New Jersey. December 19, 2005 Page 551 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 552 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

PRESBYTERIAN HOME AT PENNINGTON, INC., PLAINTIFF, v. PENNINGTON BOROUGH, DEFENDANT. PENNINGTON BOROUGH, PLAINTIFF, v. PRESBYTERIAN HOME AT PENNINGTON, INC., DEFENDANT. Nos. 002348-2002, 004027-2003, 005159-2004, 007504-2005.Tax Court of New Jersey. Decided June 14, 2007. Page 474 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] […]

BOARDWALK REGENCY CORPORATION, T/A CAESARS ATLANTIC CITY HOTEL CASINO, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued April 28, 1999. Decided July 22, 1999. Appeal from the Superior Court, Appellate Division, Stern, P.J.A.D. Page 329 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

CITY OF VENTNOR CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. INTERDENOMINATIONAL FOREIGN MISSIONARY SOCIETY OF NEW JERSEY, INC., A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted November 7, 1994. Decided November 29, 1994. Page 161 Farley, Fredericks Ferry, attorneys for appellant (Paul C. […]

DAVID SIDMAN AND CAROL SIDMAN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. DOCKET NO. 1031-99Tax Court of New Jersey. April 24, 2000. Page 637 Jerry N. Friedland for plaintiffs. Hugh Janow, of the New York Bar, admitted pro hac vice, argued for plaintiffs. Gail L. Menyuk for defendant (John J. Farmer, Jr., Attorney General of […]

WILLIAM F. SAGE, MERWIN SAGE AND WILLIAM W. LANIGAN, PLAINTIFFS, v. BERNARDS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. December 14, 1982. Page 53 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 54 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

JOHN W. KALPIN, T/A GENERAL FOUNDRY CO., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted January 10, 1984. Decided January 18, 1984. Appeal from the Tax Court. Page 259 Before Judges BOTTER and PRESSLER. Richard A. Koerner, for appellant. Irwin I. Kimmelman, Attorney General of New Jersey, for respondent (James J. […]

HOWARD BENNETT AND FRANCES BENNETT, PLAINTIFFS, v. MAPLE SHADE TOWNSHIP, DEFENDANT. No. 005552-2005.Tax Court of New Jersey. Decided December 18, 2006.[1] Published February 16, 2007. [1] This opinion was originally delivered to the parties in the form of a letter opinion dated December 18, 2006. The opinion was later approved for publication by the Tax […]

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 […]

TRISUN CORP., PLAINTIFF, v. WEST NEW YORK TOWN, DEFENDANT. MARSAR WEST ASSOCIATES, PLAINTIFF, v. WEST NEW YORK TOWN, DEFENDANT. MABROUCK REALTY, PLAINTIFF, v. WEST NEW YORK TOWN, DEFENDANT. Tax Court of New Jersey. January 26, 2000 Page 534 Saul A. Wolfe for plaintiff (Skoloff Wolfe, P.C., attorneys). Joseph R. Mariniello for defendant (Joseph R. Mariniello, […]

DELRAN HOLDING CORP., PLAINTIFF, v. DELRAN TOWNSHIP, DEFENDANT. Tax Court of New Jersey. December 18, 1985. Page 81 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). John E. Harrington, for defendant (Schlesinger, Schlosser, Foy Harrington, attorneys). LARIO, J.T.C. Defendant has moved to dismiss this local real property tax appeal based upon plaintiff’s alleged failure to […]

MAPLE COURT ASSOCIATES LIMITED, PLAINTIFF, v. TOWNSHIP OF RIDGEFIELD PARK, DEFENDANT. Tax Court of New Jersey. November 28, 1984. Page 136 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 137 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]