Category: New Jersey Tax Court Opinions

NEW JERSEY TRANSIT CORPORATION, PLAINTIFF, v. SOMERVILLE BOROUGH, DEFENDANT. Tax Court of New Jersey. July 27, 1993. Page 340 Gail L. Menyuk for plaintiff (Robert J. Del Tufo, Attorney General of New Jersey, attorney). Maryann L. Nergaard for defendant (Woolson, Sutphen, Anderson Nergaard, attorneys). LASSER, P.J.T.C. Plaintiff, New Jersey Transit Corporation (NJ Transit), contests the […]

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 […]

MARIA GRITZMACHER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 22, 1981. Page 490 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 491 Maria Gritzmacher, plaintiff pro se. Martin L. Wheelwright for defendant (James R. Zazzali, Attorney […]

NEWARK, PLAINTIFF, v. WEST MILFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 28, 1984. Page 36 Philip S. Elberg for plaintiff (Medvin Elberg, attorneys). Martin F. Murphy for defendant (Johnson, Johnson Murphy, attorneys). CONLEY, J.T.C. In these proceedings the City of Newark seeks a reduction in the local property tax assessments on approximately 18,000 […]

LUCENT TECHNOLOGIES, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF BERKELEY HEIGHTS, DEFENDANT-APPELLANT. No. A-4439-07T1.Tax Court of New Jersey.Argued October 20, 2008. Decided February 11, 2009. Page 407 Before Judges REISNER, SAPP-PETERSON and ALVAREZ. Saul A. Wolfe, Livingston, argued the cause for appellant (Skoloff Wolfe, P.C., attorneys; Mr. Wolfe and David B. Wolfe, of counsel and on the […]

DAVID J. ENNIS NANCY F. ENNIS, PLAINTIFFS, v. ALEXANDRIA TOWNSHIP, (HUNTERDON COUNTY), DEFENDANT. Tax Court of New Jersey. November 12, 1993. Page 424 Anthony Della Pelle for plaintiff (Schneck, Price, Smith King, attorneys). J. Peter Jost for defendant. LASSER, P.J.T.C. Taxpayers seek application of N.J.S.A. 54:51A-8 (Freeze Act) to their 1992 local property tax assessment […]

HARRY C. MILLAR; AND MIDLANTIC NATIONAL BANK, A NATIONAL BANKING CORPORATION, AS EXECUTOR OF THE ESTATE OF HELEN M. MILLAR, DECEASED, PLAINTIFFS, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 27, 1987. Page 49 William H. Burns, Jr. for plaintiffs (Burns and Van Note, attorneys). David Katzenstein for […]

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 […]