Category: New Jersey Tax Court Opinions

FIRST NATIONAL CITY BANK, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. Decided March 23, 1983. Page 311 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 312 Adrian M. Foley, Jr., John B. Murray and Jane Kasab, pro hac […]

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, […]

AKLS REALTY ASSOCIATES, INC., PLAINTIFF, v. TOWNSHIP OF BURLINGTON, DEFENDANT. Tax Court of New Jersey. Decided May 3, 1988. Page 2 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). John E. Harrington for defendant (Schlesinger, Schlosser, Foy Harrington, attorneys). LARIO, J.T.C. AKLS Realty Associates, Inc., has filed a complaint together with a motion for summary […]

KNOLLCROFT APARTMENTS, INC., PLAINTIFF, v. BOROUGH OF FAIR LAWN, DEFENDANT. Tax Court of New Jersey. June 25, 1981. Appeal from county board of taxation. Page 26 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 27 Edward G. Rosenblum for plaintiff (Rosenblum and […]

URSO BROWN, INC. PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC. PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. DOCKET NO. 000051-99Tax Court of New Jersey. January 4, 2001 Page 247 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 248 [EDITORS’ NOTE: […]

XCEL CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 27, 1982. Page 86 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 87 Michael A. Guariglia for plaintiff (McCarter English, attorneys). Joseph C. Small for defendant (James […]

JOHN RECK AND BARBARA RECK, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 21, 2000. Page 599 Charles M. Costenbader for plaintiff (McCarter English attorneys). Patrick DeAlmeida for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). KUSKIN, J.T.C. Plaintiffs, John and Barbara Reck, appeal the disallowance by […]

THE SALVATION ARMY, PLAINTIFF, v. ALEXANDRIA TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 2, 1981. Page 293 Richard G. Jefferson for plaintiff. R. Dale Winget for defendant (Winget, Keating, Thatcher Lanza, attorneys). CONLEY, J.T.C. This matter concerns the tax exempt status of a portion of plaintiff’s property for the year 1976. As of October […]

JAMES I. WYER, PLAINTIFF, v. MIDDLETOWN TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 19, 1997 Page 545 Steven J. Brodman for plaintiff (Giordano, Halleran Ciesla, attorneys). Bernard Reilly for defendant (Dowd Reilly, attorneys). AXELRAD, J.T.C. At issue in this local property tax proceeding is the eligibility of a 6.33-acre tract of land for assessment […]

INTERNATIONAL FLAVORS FRAGRANCES, INC., A NEW YORK CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. August 4, 1983. Page 618 Laurence Reich for plaintiff (Carpenter, Bennett Morrissey, attorneys). Harry Haushalter for defendant (Irwin I. Kimmelman, Attorney General, of the State of New Jersey, attorney). ANDREW, J.T.C. This is a state tax […]

INTERNATIONAL THOMSON BUSINESS INFORMATION, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 23, 1995. Page 425 Susan A. Feeney for plaintiff (McCarter English, attorneys). Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). LASSER, J.T.C. International Thomson Business Information, Inc.[1] (Taxpayer) contests the denial of […]

HARCLAY HOUSE, PLAINTIFF, v. EAST ORANGE CITY, DEFENDANT. Tax Court of New Jersey. February 22, 2000. Page 565 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 566 Peter L. Davidson for plaintiff (Mandelbaum Mandelbaum, attorneys). John F. Casey for defendant (Wolff Samson, […]

DUNCAN TRUCK STOP, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 4, 1982. Page 368 Richard J. Plaza for plaintiff (Dorrity Plaza, attorneys). Page 369 Martin L. Wheelright for defendant (James R. Zazzali, Attorney General for New Jersey, attorney). HOPKINS, J.T.C. This is an appeal from the determination of […]

MANUEL HERNANDEZ, PLAINTIFF, v. WEST NEW YORK, DEFENDANT. FAKHRI ELAYAN, ET AL., PLAINTIFFS, v. WEST NEW YORK, DEFENDANT. JOYTI REALTY INC., PLAINTIFF, v. WEST NEW YORK, DEFENDANT. DOROTHY BRACCO, PLAINTIFF, v. WEST NEW YORK, DEFENDANT. ROBERT ZELLWEGER, PLAINTIFF, v. WEST NEW YORK, DEFENDANT. HIRANT SOYLU, PLAINTIFF, v. WEST NEW YORK, DEFENDANT. 5501 BERGENLINE ASSOC., PLAINTIFF, […]