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 […]
Category: New Jersey Tax Court Opinions
CITY OF LONG BRANCH v. OHEL YAACOB, 21 N.J. Tax 268 (2003)
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 […]
MINETTO v. NORTHVALE BORO., 7 N.J. Tax 293 (1985)
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 v. ENGLEWOOD, 21 N.J. Tax 318 (2004)
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 v. PENNSAUKEN TP., 3 N.J. Tax 275 (1981)
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 […]
RAND v. TAXATION DIV. DIRECTOR, 9 N.J. Tax 519 (1988)
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 ASSOCS. v. HI-NELLA, 3 N.J. Tax 414 (1981)
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 v. CITY OF TRENTON, 3 N.J. Tax 267 (1981)
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. v. TAXATION DIV. DIRECTOR, 8 N.J. Tax 24 (1985)
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. v. BERNARDS TP., 3 N.J. Tax 428 (1981)
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, […]
BROWN v. BOROUGH OF GLEN ROCK, 19 N.J. Tax 366 (2001)
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 v. DIRECTOR, DIVISION OF TAXATION, 1 N.J. Tax 203 (1980)
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 […]
ATLANTIC CITY v. GREATE BAY HOTEL, 16 N.J. Tax 486 (1997)
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 […]
BLLUM LTD. PART. v. BLOOMFIELD TP., 16 N.J. Tax 41 (1996)
BLLUM LIMITED PARTNERSHIP, PLAINTIFF-APPELLANT, v. BLOOMFIELD TOWNSHIP, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued September 16, 1996 Decided October 8, 1996 Appeal from the Tax Court, Crabtree, J.T.C. Page 42 Before Judges PETRELLA and KIMMELMAN. Robert D. Blau argued the cause for appellant (Blau Blau, attorneys; Mr. Blau, on the brief). Susan A. Feeney […]
AKLS REALTY ASSOC. v. BURLINGTON TP., 10 N.J. Tax 1 (1988)
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 AP’TS, INC. v. FAIR LAWN, 3 N.J. Tax 25 (1981)
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 […]
VAN WINKLE v. RUTHERFORD BOR., 12 N.J. Tax 290 (1992)
ARTHUR D. VAN WINKLE, IRWIN B. GREENE, NICHOLAS J. PIZZONE AND THOMAS LACORAZZA, PLAINTIFFS, v. BOROUGH OF RUTHERFORD, DEFENDANT. Tax Court of New Jersey. January 9, 1992. Page 291 Richard J. Allen, Jr. for plaintiffs. E. Michael Donovan for defendant (Donovan Cucchiara, attorneys). SMALL, J.T.C. This case places the court in the uncomfortable position of […]
NU BETA ALUMNI ASS’N v. CITY OF NEW BRUNSWICK, 7 N.J. Tax 658 (1985)
NU BETA ALUMNI ASSOCIATION OF PHI GAMMA DELTA, PLAINTIFF-APPELLANT, v. THE CITY OF NEW BRUNSWICK, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 20, 1985. Decided April 10, 1985. Before Judges MATTHEWS and FURMAN. On appeal from the Tax Court of New Jersey. Joseph M. Pinto argued the cause for appellant (Joseph F. Polino, attorney). Page […]
CHADWICK v. DIRECTOR, 23 N.J. Tax 390 (2007)
CHADWICK 99 ASSOCIATES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. TRENT COURT, L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. STONINGTON COURT ASSOCIATES., L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. LYNNEBROOK GARDENS, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL, DEFENDANT. WAWN, LLC, PLAINTIFF, v. DIRECTOR, DIVISION […]
BEST FOODS v. ENGLEWOOD CLIFFS BOROUGH, 19 N.J. Tax 266 (2001)
BEST FOODS (F/K/A CPC INT’L. INC.), PLAINTIFF, v. ENGLEWOOD CLIFFS BOROUGH, DEFENDANT. DOCKET NO. 000719-98Tax Court of New Jersey. January 25, 2001 Page 267 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 268 Carl G. Weisenfeld, for plaintiff (Norris, McLaughlin Marcus, attorneys). […]