Category: New Jersey Tax Court Opinions

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 […]

WESTINGHOUSE ELECTRIC CORPORATION, PLAINTIFF, v. BLOOMFIELD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided August 21, 1985. Page 93 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 94 Arthur W. Burgess, for plaintiff. John A. Bukowski, Jr. for defendant. HOPKINS, J.T.C. This […]

MICHAEL S. LAMANTIA, PLAINTIFF, v. HOWELL TOWNSHIP, DEFENDANT. Tax Court of New Jersey. February 25, 1992. Page 348 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 349 Michael S. Lamantia, plaintiff, pro se. Ernest Bongiovanni, for defendant (Bongiovanni Pavliv, attorneys). RIMM, J.T.C. […]

GARFIELD TRUST COMPANY, PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 19, 1984. Appeal from the Division of Taxation. Page 463 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 464 Glenn T. Leonard for plaintiff (Checki Politan, […]

EQUIPMENT LEASING FINANCE ASSOCIATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 010823-2007.Tax Court of New Jersey. March 6, 2009. Page 528 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 529 David J. Gutowski, for plaintiff (Reed Smith, attorneys). Heather Lynn Anderson, […]

NEW JERSEY HOTEL HOLDINGS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 21, 1996. Page 429 Avrom J. Gold for plaintiff (Mandelbaum, Salsburg, Gold, Lazris, Discenza Steinberg, attorneys). Paul Tannenbaum for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). SMALL, J.T.C. In this case the court holds […]

NEW JERSEY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC., PLAINTIFF, v. HAMILTON TOWNSHIP, DEFENDANT. Docket No. 004503-2003.Tax Court of New Jersey. August 8, 2005 Page 468 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 469 James K. Estabrook for plaintiff (Lindabury, McCormick Estabrook, […]

DIANA KING, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted April 19, 2005 Decided May 25, 2005 Markowitz, Gravelle Schwimmer, and Edmund J. Mendrala of the New York bar, admitted pro hac vice, attorneys for appellant (Michael J. O’Donnell, of counsel; Mr. Mendrala, on the brief). Peter C. Harvey, […]

SEVENTY FIVE P-B CORPORATION, PLAINTIFF, v. TOWN OF PHILLIPSBURG, DEFENDANT. Tax Court of New Jersey. February 19, 1999 Page 72 Brian D. Smith for plaintiff. William E. Mandry for defendant. KUSKIN, J.T.C. Plaintiff has appealed an added assessment imposed pursuant to N.J.S.A. 54:4-63.3 for nine months (April through December) of 1997 with respect to an […]

ROBERT OBERHAND, AS EXECUTOR OF THE ESTATE OF CYNTHIA A. OBERHAND, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 23, 2005 Page 56 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 57 Andrew M. Epstein for plaintiff […]

BRAE ASSOCIATES, C/O HERTZ REALTY, PLAINTIFF, v. PARK RIDGE BOROUGH, DEFENDANT. Tax Court of New Jersey. January 28, 1998 Page 188 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 189 Steven R. Irwin and William Sitar, for plaintiff (Mandelbaum Mandelbaum, attorneys). Peter […]

BLOOMFIELD ASSOCIATES, PLAINTIFF, v. TOWN OF BLOOMFIELD, DEFENDANT. Tax Court of New Jersey. Decided June 23, 1992. Page 502 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 503 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

ML PLAINSBORO LIMITED PARTNERSHIP, PLAINTIFF-APPELLANT, v. TOWNSHIP OF PLAINSBORO, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 20, 1996 Decided January 31, 1997 Page 251 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 252 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

ARROW MFG. CO., PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. CHRISTINE T. BANOFF, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. MORTON ENOWITZ, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. F. CORDILEONE, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. JEROME MOSS, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. JOSEPH CARAM, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. MICKJAC, INC., PLAINTIFF-APPELLANT, v. WEST […]

BROWNING-FERRIS INDUSTRIES OF ELIZABETH, NEW JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. BROWNING-FERRIS INDUSTRIES OF SOUTH JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 18, 1981. Appeal from Page 17 Division of Taxation. Arthur R. Kobin for plaintiffs (Scerbo, Kobin Wolff, attorneys). Martin L. Wheelwright, Deputy […]