Category: New Jersey Tax Court Opinions

INTERNATIONAL FLAVORS FRAGRANCES, INC. A NEW YORK CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY, STATE OF NEW JERSEY, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued May 16, 1984. Decided September 25, 1984. Appeal from Tax Court, Andrew, J.T.C. Page 653 Before Judges FRITZ, FURMAN and DEIGHAN. Harry Haushalter, Deputy Attorney General argued the […]

SOCIETY OF THE HOLY CHILD JESUS, ETC., PLAINTIFF, v. SUMMIT CITY, DEFENDANT. Nos. 007403-2005, 000352-2006.Tax Court of New Jersey. September 17, 2007. Christopher John Stracco, (Day Pitney LLP, attorneys for plaintiff). Garry J. Roettger, (Skoloff Wolfe, attorneys for defendant). SMALL, P.J.T.C. The plaintiff has made a motion for summary judgment declaring it to be entitled […]

OVERLOOK HOSPITAL ASSOCIATION, A NEW JERSEY NOT FOR PECUNIARY PROFIT CORPORATION, PLAINTIFF, v. CITY OF SUMMIT, DEFENDANT. Tax Court of New Jersey. September 22, 1983. Page 91 Edward T. Kenyon for plaintiff (Bourne, Noll Kenyon, attorneys). Frank A. Pizzi, for defendant. HOPKINS, J.T.C. These are appeals for the years 1980 and 1981 brought by Overlook […]

LEVITZ FURNITURE CORP., PLAINTIFF, v. BOROUGH OF PARAMUS, DEFENDANT. Tax Court of New Jersey. August 6, 1998 Page 484 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 485 Lawrence J. Berger, (Berger Bornstein), for plaintiff. Joseph A. Pojanowski, III, (Pojanowski Trawinski), for […]

CATHOLIC RELIEF SERVICES, U.S.C.C., PLAINTIFF, v. SOUTH BRUNSWICK TOWNSHIP, DEFENDANT. Tax Court of New Jersey. February 18, 1987. Donald T. Joworisak for plaintiff (Thomas W. Sharlow, attorney). Richard M. Conley for defendant (Herold Haines, attorneys). ANDREW, J.T.C. In this local property tax matter plaintiff, Catholic Relief Services, challenges two added assessments on its property Page […]

JOHN J. BRUNETTI T/A RICHFIELD VILLAGE, PLAINTIFF, v. CITY OF CLIFTON, DEFENDANT. Tax Court of New Jersey. December 7, 1984. Page 162 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 163 Carl G. Weisenfeld for plaintiff (Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, […]

CONGOLEUM CORP., PLAINTIFF, v. HAMILTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 9, 1985. Page 437 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 438 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE […]

INMAR ASSOCIATES, INC., PLAINTIFF, v. TOWNSHIP OF EDISON, DEFENDANT. Tax Court of New Jersey. December 24, 1980. Page 60 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 61 Edward J. Egan for plaintiff. Peter A. DeSarno for defendant. Page 62 ANDREW, J.T.C. […]

HAROLD B. SNYDER, JR., AND KATHLEEN SNYDER, HIS WIFE, PETITIONERS, v. BOROUGH OF SOUTH PLAINFIELD, RESPONDENT. Tax Court of New Jersey. January 10, 1980. Page 4 Epstein, Epstein, Brown, Bosek Turndorf, for petitioner (Gary O. Turndorf, Elizabeth, appearing). Page 5 Roger A. Clapp, for respondent. ANDREW, J.T.C. This is an appeal by the petitioners (taxpayers) […]

BADISCHE CORPORATION (BASF), PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. July 26, 1994. Page 220 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 221 Seth I. Davenport for plaintiff (Garippa Davenport, attorneys; Charles J. Harrington, III, of counsel […]

POMPTON LAKES SENIOR CITIZENS HOUSING CORP., PLAINTIFF, v. BOROUGH OF POMPTON LAKES, DEFENDANT. Tax Court of New Jersey. February 25, 1997 Page 332 Karin H. Swanson for plaintiff (Johnson, Murphy, Hubner, McKeon, Wubbenhorst Appelt, attorneys). Scott T. Rumana for defendant (Sabbath, Struble, Ragno, Petrie, Oroho, Spinato Bonanno, attorneys). OPINION KUSKIN, J.T.C. I In this 1995 […]

PFIZER INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. GENERAL ENGINES COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. FEDERATED BRANDS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. WHIRLPOOL PROPERTIES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Nos. 000055-2006, 008807-2006, 008806-2006, 000066-2007.Tax Court of New Jersey. May 29, 2008. Page 117 [EDITORS’ […]

ESTATE OF ALVINA TAYLOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 011684-2009.Tax Court of New Jersey. February 24, 2010. Page 399 Matthew Wolfberg for plaintiff (Woljberg Wolfberg, LLC, attorneys). Heather Lynn Anderson for defendant (Anne Milgram, Attorney General of New Jersey, attorney). NARAYANAN, J.T.C. Defendant, Director, Division of Taxation (“Director”) moves for summary judgment […]

JOB HAINES HOME FOR THE AGED, PLAINTIFF, v. TOWNSHIP OF BLOOMFIELD, DEFENDANT. DOCKET NO. 001135-2000Tax Court of New Jersey. February 16, 2001 Page 409 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 410 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

LIBERTY MUTUAL INSURANCE COMPANY, LIBERTY MUTUAL FIRE INSURANCE COMPANY, PLAINTIFFS, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 21, 1998 Page 458 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 459 […]

DRESSER INDUSTRIES INC., PLAINTIFF, v. TOWN OF HARRISON, DEFENDANT. Tax Court of New Jersey. November 15, 1991. Page 160 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 161 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

GALLOWAY TOWNSHIP, PLAINTIFF, v. EDWARD J. PETKEVIS AND CATHERINE Q. PETKEVIS, DEFENDANTS. Tax Court of New Jersey. December 24, 1980. Page 86 Ronald I. Bloom for plaintiff (Bloom Zlotnick, attorneys). Edward J. Petkevis and Catherine Q. Petkevis, pro se. Page 87 LARIO, J.T.C. This is a farmland assessment appeal involving the timeliness of the filing […]

CUMBERLAND HOLDING CORP., PLAINTIFF, v. VINELAND CITY, DEFENDANT. UNITED STATES REALTY INVESTMENT CO., PLAINTIFF, v. VINELAND CITY. CEDAR PARK ASSOC., PLAINTIFF, v. VINELAND CITY, DEFENDANT. CAMELOT COURT ASSOCIATES, PLAINTIFF, v. VINELAND CITY, DEFENDANT. Tax Court of New Jersey. February 20, 1991. Page 458 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

INTERNATIONAL FASTENER RESEARCH CORP., PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. June 3, 1981. Page 495 Ralph Neibart for plaintiff. Norman A. Doyle for defendant (Doyle Brady, attorneys). Page 496 HOPKINS, J.T.C. Plaintiff has brought a motion under the freeze statute (N.J.S.A. 54:2-43) to freeze a Tax Court judgment entered for […]

GALE BUILDERS, INC., ET AL, PLAINTIFFS, v. HUNTERDON COUNTY BOARD OF TAXATION AND TEWKSBURY TOWNSHIP, DEFENDANTS. Tax Court of New Jersey. November 13, 1985. Page 17 John J. Janasie for plaintiffs (Dwyer, Canellis Bell, attorneys). Harry Haushalter for defendant Hunterdon County Board of Taxation (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). Richard Dieterly […]