Category: New Jersey Tax Court Opinions

RADIOFONE CORP. OF NEW JERSEY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 23, 1982. Page 421 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 422 Joel M. Ellis for plaintiff (Murphy, Ellis McBride, attorneys). Martin L. […]

JOHN F. HEUER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided June 3, 1992. Page 444 Arthur W. Burgess for plaintiff. Thomas D. Kimmett for defendant (Robert J. Del Tufo, Attorney General of the State of New Jersey, attorney). LASSER, P.J.T.C. Taxpayer contests a use tax deficiency assessment of $9,300, […]

LAMM ASSOCIATES, PLAINTIFF, v. BOROUGH OF WEST CALDWELL, DEFENDANT. Tax Court of New Jersey. June 9, 1980. Page 374 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 375 Lawrence S. Berger for plaintiff. Podvey Sachs for defendant (Robert L. Podvey appearing). Page […]

LIVINGSTON MALL CORP., PLAINTIFF, v. LIVINGSTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 1, 1996. Page 506 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 507 Thomas Olson for plaintiff (McKirdy Riskin, attorneys). Anthony D. Andora for defendant (Andora, Palmisano Geaney, […]

GE SOLID STATE, INC., A DELAWARE CORPORATION (FORMERLY THE SOLID STATE DIVISION OF R.C.A. CORPORATION), PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 14, 1990. Appeal from Division of Taxation. Page 321 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE […]

HARTZ MT. INDUSTRIES, INC., PLAINTIFF, v. CITY OF JERSEY CITY, DEFENDANT. Tax Court of New Jersey. February 17, 2004 Page 85 Charles J. Harrington, III, for plaintiff (Schumann, Hanlon, Doherty, McCrossin Paolino, attorneys). Page 86 Michael Kremen for defendant (Alexander W. Booth, Corporation Counsel, attorney). KAHN, J.T.C. This is the court’s determination with respect to […]

TOWN OF SECAUCUS, PLAINTIFF, v. CITY OF JERSEY CITY AND TPI URBAN RENEWAL, DEFENDANTS. 002484-98 and 001353-99Tax Court of New Jersey. Decided October 10, 2000 Formal Opinion dated September 21, 2001.[1] [1] This opinion was originally issued as a letter opinion dated October 10, 2000. I have made minor non-substantive modifications necessary to convert the […]

CITY OF LONG BRANCH, PLAINTIFF-APPELLANT, v. OHEL YAACOB CONGREGATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued December 1, 2003 Decided December 15, 2003 Page 269 Appeal from the Tax Court, Menyuk, J.T.C. Lawrence H. Shapiro argued the cause for appellant (Ansell, Zaro, Grimm Aaron, attorneys; Mr. Shapiro, on the brief). Mark A. Steinberg argued […]

ORLANDO MINETTO, SR., AND ENES MINETTO, PLAINTIFFS, v. BOROUGH OF NORTHVALE, DEFENDANT. Tax Court of New Jersey. March 5, 1985. Page 294 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 295 Edith Klinger for plaintiffs (Nicolette and Mavroudis, attorneys). William P. Schuber […]

CONGREGATION AHAVATH TORAH, PLAINTIFF, v. ENGLEWOOD CITY, DEFENDANT. Tax Court of New Jersey. January 23, 2004 Page 319 Gerald A. Wolf for plaintiff (Beckwith, Scolnick Wolf, LLP, attorneys). William F. Rupp for defendant (Rupp Ten Hoeve, attorneys). PIZZUTO, J.T.C. This case presents the issue of whether a Jewish congregation may claim a property tax exemption […]

MERCHANDISE MART ASSOCIATES, PLAINTIFF, v. PENNSAUKEN TOWNSHIP, DEFENDANT. Tax Court of New Jersey. August 28, 1981. Appeal from county tax board. Page 276 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 277 Raymond W. Hovsepian for plaintiff. Walter Wm. Tropp, Jr. for […]

ARLENE RAND, EXECUTRIX OF THE ESTATE OF JOSEPH RAND, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 5, 1988. Page 520 Ralph H. Kline for plaintiff Herbert K. Glickman for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). LARIO, J.T.C. Plaintiff appeals from a transfer inheritance tax assessment […]

HI-NELLA ASSOCIATES, PLAINTIFF, v. HI-NELLA BOROUGH, DEFENDANT. Tax Court of New Jersey. October 28, 1981. Appeal from county board of taxation. Page 415 Alan R. Hammer for plaintiff. (Brach, Eichler, Rosenberg, Silver, Bernstein and Hammer, attorneys). Ralph J. Kmiec for defendant. LARIO, J.T.C. The taxing district of Hi-Nella has filed a motion to dismiss the […]

TRENTON CHURCH OF CHRIST, PLAINTIFF, v. CITY OF TRENTON, DEFENDANT. Tax Court of New Jersey. August 26, 1981. Appeal from county board of taxation. Page 268 James J. Maguire, Jr. for plaintiff. Robert A. Gladstone for defendant. LARIO, J.T.C. This is an appeal from a determination of the Mercer County Board of Taxation affirming Trenton’s […]

THOMSON-LEEDS CO., INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 5, 1985. Page 25 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 26 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

COMMONWEALTH WATER CO., PLAINTIFF, v. BERNARDS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 28, 1981. Page 429 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 430 Phyllis Strauss for plaintiff (Kerby, Cooper, Schaul Garvin, attorneys). James E. Davidson for defendant. LASSER, […]

WILLIAM J. BROWN, JR., AND IRENE E. BROWN, PLAINTIFFS-APPELLANTS, v. BOROUGH OF GLEN ROCK, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued May 10, 2000 Decided June 13, 2000 Reconsidered after Remand October 20, 2000 Decided January 3, 2001 Page 367 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

CONTAINER RING CO., INC., PLYFIBER CONTAINER CORP., AND EASTERN STEEL BARREL CORP., PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 29, 1980. Page 204 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 205 Robert B. Haines, for […]

CITY OF ATLANTIC CITY, PLAINTIFF, v. GREATE BAY HOTEL AND CASINO, INC., DEFENDANT. Tax Court of New Jersey. May 16, 1997 Page 487 Saul Wolfe for plaintiff, (Skoloff and Wolfe, attorneys). Nathan Wolf for defendant, (Rosenblum, Wolf and Lloyd, attorneys). RIMM, J.T.C. This is Chapter III in the ongoing saga of dual filings for the […]