Category: New Jersey Tax Court Opinions

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, […]

PRINCETON ALLIANCE CHURCH, PLAINTIFF, v. MOUNT OLIVE TOWNSHIP, DEFENDANT. Tax Court of New Jersey.Bench Opinion: November 20, 2009. Formal Opinion: January 6, 2010. Page 283 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 284 Stephen Rapp, for plaintiff (Stephen Rapp, attorney). Fred […]

TOWN OF IRVINGTON, PLAINTIFF, v. 1125-1127 CLINTON AVENUE ASSOCIATES, DEFENDANT. Tax Court of New Jersey. May 31, 1983. Page 421 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 422 Henry E. Rzemieniewski for plaintiff. Gerald Span for defendant (Sills, Beck, Cummis, Zuckerman, […]

KASOT, INC., T/A ATLANTIC HIGHLANDS NURSING HOME, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000090-2007.Tax Court of New Jersey. April 23, 2009. Page 589 Sean D. Gertner, for plaintiff (Gertner Riordan, LLC, attorneys). Daniel C. Munce, for defendant Director, Division of Taxation (Anne Milgram, Attorney General of New Jersey, attorney). MENYUK, J.T.C. This matter […]

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 […]

L L OIL SERVICE, INC., PETITIONER-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued April 30, 2001 Decided June 26, 2001 Appeal from the Tax Court, Kuskin, J.T.C. Page 391 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] […]

FIMBEL DOOR CORP., PLAINTIFF, v. READINGTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 16, 1998 Page 526 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 527 Peter L. Davidson for plaintiff (Mandelbaum Mandelbaum, attorneys). Martin Allen for defendant (Bivona Cohen, attorneys). […]

EMPLOYERS’ FIRE INSURANCE CO., NORTHERN ASSURANCE COMPANY OF AMERICA, AMERICAN EMPLOYERS’ INSURANCE COMPANY AND COMMERCIAL UNION INSURANCE COMPANY, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. April 7, 1983. Page 327 William H. Eaton for plaintiffs (Korona, Beides Eaton, attorneys). Page 328 Mary R. Hamill for defendant (Irwin I. Kimmelman, Attorney General […]

PASSAIC STREET REALTY ASSOC., INC., PLAINTIFF, v. GARFIELD CITY, DEFENDANT. Tax Court of New Jersey. Decided August 2, 1993. Opinion dated February 8, 1994. Page 483 Daniel G. Keough for plaintiff (Paragano Keough, attorneys). Lawrence Jaskot for defendant (Jaskot Evertz, attorneys). SMALL, J.T.C. This opinion is an expansion of remarks I made on the record […]