Category: New Jersey Tax Court Opinions

BADISCHE CORPORATION, PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. November 1, 1990. Page 386 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 387 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

WEST CAP ASSOCIATES, INC., PLAINTIFF, v. WEST MILFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. May 13, 1982. Sigmar Silber for plaintiff. Martin F. Murphy for defendant (Johnson, Johnson Murphy, attorneys). HOPKINS, J.T.C. This is an appeal from the judgment of the Passaic County Board of Taxation which affirmed the assessments of Block 504, Page […]

STRYKER CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued May 17, 2000 Decided July 21, 2000 Appeal from the Tax Court, Harold A. Kuskin, J. Page 116 Before Judges BAIME, BROCHIN and EICHEN. The opinion of the court was delivered by BROCHIN, J.A.D. Plaintiff Stryker Corporation, a Michigan […]

DIAMONDHEAD CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 8, 1982. Page 256 Henry T. Benedetto for plaintiff (Meyner Landis, attorneys). Maureen Adams, Deputy Attorney General, for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). CONLEY, J.T.C. This matter involves the imposition of New Jersey’s compensating use […]

TEXACO, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 26, 1982. Page 64 Thomas P. Medley for plaintiff. Elise Goldblat for defendant (James R. Zazzali, Attorney General of New Jersey, attorney). HOPKINS, J.T.C. Plaintiff taxpayer has appealed the Director’s assessment of additional New Jersey corporation business tax in the […]

ERIC W. SORENSEN AND MADELEINE C. SORENSEN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 7, 1981. Page 471 Eric W. Sorensen, pro se. Mary R. Hamill, Deputy Attorney General, for defendant (John J. Degnan, Attorney General, attorney). ANDREW, J.T.C. This case arises under the New Jersey Gross Income Tax […]

SUPERMARKETS GENERAL CORPORATION, A DELAWARE CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. June 24, 1982. Page 432 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 433 Christopher S. Finazzo and Andrew M. Kimmel for plaintiff (Porzio, Bromberg […]

THE TRUSTEES OF THE STEVENS INSTITUTE OF TECHNOLOGY, PLAINTIFF, v. CITY OF HOBOKEN, DEFENDANT. CITY OF HOBOKEN, PLAINTIFF, v. THE TRUSTEES OF THE STEVENS INSTITUTE OF TECHNOLOGY, DEFENDANT. Tax Court of New Jersey. November 10, 1980. Page 599 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]

JET URBAN RENEWAL CORPORATION, PLAINTIFF-APPELLANT, v. CITY OF NEWARK AND THE TAX ASSESSOR FOR THE CITY OF NEWARK, DEFENDANTS-RESPONDENTS. Tax Court of New Jersey.Argued March 11, 1996. Decided April 4, 1996. Page 716 Andrew S. Kessler argued the cause for appellant (Chapman, Henkoff, Kessler, Peduto Saffer, attorneys; Patricia A. Cauldwell, on the brief). Demetrice R. […]

BRAEMAR AT CHESTER, LLC, PLAINTIFF, v. CHESTER BOROUGH, DEFENDANT. Tax Court of New Jersey. August 12, 2003 Page 17 Bruce H. Snyder for plaintiff (Lasser Hochman, attorneys). Brian W. Mason and Sandra Creighton for defendant (Nuzzi Mason, attorneys). KAHN, J.T.C. This is the court’s determination with respect to the plaintiff’s (taxpayer) motion for summary judgment […]

AMERADA HESS CORPORATION, DIAMOND SHAMROCK CORPORATION, SHELL OIL COMPANY, CITIES SERVICE COMPANY, EXXON CORPORATION, ATLANTIC RICHFIELD COMPANY, UNION OIL COMPANY OF CALIFORNIA, MOBIL OIL CORPORATION, PHILLIPS PETROLEUM COMPANY, GULF OIL CORPORATION, CHEVRON U.S.A. INC., CONOCO INC., TEXACO, INC., TENNECO OIL COMPANY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided September […]

R.M.P. HOLDING CO. AND BARTO, PLAINTIFFS, v. CITY OF PASSAIC, DEFENDANT. Tax Court of New Jersey. May 29, 1980. Page 360 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 361 Todd M. Sahner for plaintiffs (Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, P.A.). […]

GATX TERMINALS CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued April 30, 1985. Decided May 9, 1985. Appeal from Division of Taxation. Page 660 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 661 Before Judges PRESSLER, BRODY […]

JACKSON CONSTRUCTION CO., JESSEP CORP., MONJIER CORP., AND JEFFERSON CONSTRUCTION CO., ALL CORPORATIONS OF THE STATE OF NEW JERSEY, PLAINTIFFS, v. TOWNSHIP OF OCEAN, A MUNICIPAL CORPORATION OF THE COUNTY OF MONMOUTH, STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. August 25, 1981. Page 297 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE […]

CORALLO’S, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 13, 2005.[*] [*] This opinion is a reformatted version of a letter opinion dated June 13, 2005, which was approved for publication by the Tax Court Committee on Opinions on July 14, 2005 and actually published on August 8, 2005. […]

BOROUGH OF LITTLE FERRY, PLAINTIFF, v. VINCENT VECCHIOTTI, DEFENDANT. VINCENT VECCHIOTTI, PLAINTIFF, v. BOROUGH OF LITTLE FERRY, DEFENDANT. Tax Court of New Jersey. May 1, 1985. Page 390 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 391 [EDITORS’ NOTE: THIS PAGE CONTAINS […]

THE R.C. MAXWELL COMPANY AND SCOLA, INC., PLAINTIFFS, v. GALLOWAY TOWNSHIP, DEFENDANT. Tax Court of New Jersey. December 9, 1993. Page 520 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 521 Jeffrey M. Hall for plaintiffs. Theodore L. Abeles for amicus curiae […]

MSGW REAL ESTATE FUND, LLC, PLAINTIFF, v. MOUNTAIN LAKES BOROUGH, DEFENDANT. Tax Court of New Jersey. May 21, 1999 Page 96 Gregory J. Kerr for plaintiff (Pitney, Hardin, Kipp Szuch attorneys). Peter J. Wolfson for defendant (Dillon, Bitar Luther attorneys). KUSKIN, J. In MSGW Real Estate Fund, LLC v. Mountain Lakes Bor., 18 N.J.Tax 364 […]

SIX CHERRY HILL, INC., PLAINTIFF-APPELLANT, v. TOWNSHIP OF CHERRY HILL, DEFENDANT-RESPONDENT, AND ELEVEN CHERRY HILL, INC., PLAINTIFF-APPELLANT, v. TOWNSHIP OF CHERRY HILL, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted March 18, 1986. Decided April 3, 1986. Appeal from Tax Court of New Jersey. Katz, Strimber Ettin, attorneys for appellants (William C. Levine on the brief). Matthew […]

PINE STREET MANAGEMENT CORPORATION, AS NET LESSEE (30 EVERGREEN PLACE), PLAINTIFF/APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT/RESPONDENT. PINE STREET MANAGEMENT CORPORATION, AS NET LESSEE (50 SOUTH CLINTON STREET), PLAINTIFF/APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT/RESPONDENT. Tax Court of New Jersey.Submitted November 9, 1995. Decided December 18, 1995. Page 689 Saul R. Fenchel, attorneys for plaintiff-appellant […]