Category: New Jersey Tax Court Opinions

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 […]

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, […]

SCHIRMER-NATIONAL CO., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued February 24, 2000 Decided March 31, 2000 Before Judges BROCHIN and WECKER. On appeal from the Tax Court of New Jersey. Peter G. Banta, for appellant, (Winne, Banta, Rizzi, Hetherington Basralian, attorneys; Mr. Banta and Donald A. Klein, on […]

CITY OF SUMMIT, PLAINTIFF, v. OVERLOOK HOSPITAL ASSOCIATION, DEFENDANT. Tax Court of New Jersey. February 18, 1982. Page 184 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 185 Russell T. Kerby, Jr. for plaintiff. Edward T. Kenyon for defendant; Roger Mehner on […]

STRYKER CORPORATION, A MICHIGAN CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. NO. 004852-96Tax Court of New Jersey. August 16, 1999 Page 271 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 272 Michael A. Guariglia for plaintiff (McCarter English attorneys). Gail L. […]

L.S. VILLAGE, INC., PLAINTIFF-APPELLANT, v. TOWNSHIP OF LAWRENCE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted March 5, 1986. Decided April 1, 1986. Page 328 Ozzard, Rizzolo, Klein, Mauro Savo, attorneys for appellant (Arthur D. Fialk on the brief). Schaff, Motiuk, Gladstone, Conley, Moeller Ligorano, attorneys for respondent (Michael W. Sozansky, Jr. on the brief). Before Judges […]

OWENS-ILLINOIS GLASS COMPANY, PLAINTIFF, v. BRIDGETON, DEFENDANT. Tax Court of New Jersey. Decided September 23, 1986. Page 496 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 497 Harold A. Kuskin for plaintiff (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). David E. Krell for […]

SOUTHWAY, PETER LENA, PLAINTIFF, v. WYCKOFF TOWNSHIP, DEFENDANT. 006326-98Tax Court of New Jersey. May 31, 2002. Appeal from the Tax Court, Pizzuto, J.T.C. Page 195 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). Page 196 Nathan P. Wolf, for defendant (Rosenblum, Wolf Lloyd, attorneys). PIZZUTO, J.T.C. Plaintiffs sought to contest the 1998 local property tax […]

PARSIPPANY HILLS ASSOCIATES, PLAINTIFF, v. TOWNSHIP OF PARSIPPANY-TROY HILLS, DEFENDANT. Tax Court of New Jersey. May 29, 1980. Page 121 Michael H. Smoller (Mandelbaum Mandelbaum, attorneys) for plaintiff. Bertram J. Latzer (Pendleton Latzer, attorneys) for defendant. EVERS, J.T.C. The subject of these 1975 through 1978 complaints is a twelve year old garden apartment complex located […]

N.Y. SUSQUEHANNA WESTERN RAILWAY CORP., PLAINTIFF, v. TOWNSHIP OF HARDYSTON, DEFENDANT. N.Y. SUSQUEHANNA WESTERN RAILWAY CORP., PLAINTIFF, v. BOROUGH OF OGDENSBURG, DEFENDANT. N.Y. SUSQUEHANNA WESTERN RAILWAY CORP., PLAINTIFF, v. SPARTA TOWNSHIP DEFENDANT. N.Y. SUSQUEHANNA WESTERN RAILWAY CORP., PLAINTIFF, v. BOROUGH OF KINNELON, DEFENDANT. N.Y. SUSQUEHANNA WESTERN RAILWAY CORP., PLAINTIFF, v. TOWNSHIP OF WEST MILFORD, DEFENDANT. […]

MARGUERITE T. SIMON AND DONALD HOWARD, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 010843-2007.Tax Court of New Jersey. March 4, 2009. Page 510 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 511 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

CALTON HOMES, INC., PLAINTIFF, v. TOWNSHIP OF WEST WINDSOR, DEFENDANT. Tax Court of New Jersey. July 24, 1995. Page 232 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 233 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

NEWTON TOWN, PLAINTIFF, v. NEWTON MEDICAL BUILDING, DEFENDANT. Tax Court of New Jersey. December 10, 1993. Page 463 Harry Haushalter for plaintiff (Conley Haushalter, attorneys). Bernard A. Kuttner for defendant. LASSER, P.J.T.C. Following trial in the above matter the court, in a bench opinion, decided that the value of the subject property for the years […]

CHRISTOPHER S. BRIGHTON AND AVERY BRIGHTON, PLAINTIFFS-APPELLANTS, v. BOROUGH OF RUMSON, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued February 14, 2006. Decided February 28, 2006. Appeal from the Tax Court, Menyuk, J.T.C. Page 61 Gil D. Messina, argued the cause for appellants (Messina Laffey, attorneys; Mr. Messina and Michael P. Laffey, on the briefs). […]

JOHN C. MARRINAN AND EVELYN MARRINAN, PLAINTIFFS, v. DIVISION OF TAXATION, DIRECTOR, DEFENDANT. Tax Court of New Jersey. September 22, 1989. Vincent D. Mananan, III, for plaintiffs (Herrigel, Bolan, Manahan Troxell, attorneys). John P. Miscione, for defendant (Peter N. Perretti, Jr., Atty. Gen. of New Jersey). HOPKINS, J.T.C. Plaintiffs have appealed a final determination of […]

NEW JERSEY NATURAL GAS CO., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Nos. 000240-2005 007284-2005.Tax Court of New Jersey. April 17, 2008. Page 60 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 61 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

YILMAZ, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. No. A-0080-05T5.Superior Court of New Jersey, Appellate Division.Argued November 8, 2006. Decided February 2, 2007. Appeal from the Tax Court, 22 N.J.Tax 204, Menyuk, J. Page 362 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT […]

ERNESTO TOLENTINO AND SHIRLEY TOLENTINO, PLAINTIFFS, v. OXFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. February 1, 1982. Page 174 Ernesto Tolentino for plaintiffs, pro se. Howard A. McGinn for defendant. (McGinn Ours, attorneys). LARIO, J.T.C. The Warren County Board of Taxation entered judgment reducing an original 1979 assessment on plaintiffs’ premises, listed on the […]

HARRY SKAPERDAS, PLAINTIFF/CROSS-RESPONDENT, AND GEORGE SKAPERDAS, AND BARRY BIRKENHOLTZ, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT/CROSS-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued October 17, 1996 Decided November 22, 1996 Appeal from the Tax Court, Small, J.T.C. Before Judges BAIME, PAUL G. LEVY and BRAITHWAITE. Page 455 Harold Leib argued the cause for appellant (Richard […]