Category: New Jersey Tax Court Opinions

VILLAGE OF RIDGEWOOD, PLAINTIFF, v. THE BOLGER FOUNDATION, DEFENDANT. BOROUGH OF MIDLAND PARK, PLAINTIFF, v. THE BOLGER FOUNDATION, DEFENDANT. Tax Court of New Jersey. April 4, 1984. Page 392 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 393 Sydney V. Stoldt, Jr. […]

BAYSHORE WOODS, INC., ET AL., PLAINTIFFS, v. TOWNSHIP OF LOWER, DEFENDANT. Tax Court of New Jersey. November 5, 1986. Page 547 Clement F. Lisitski for plaintiffs. Bruce M. Gorman for defendant (Gorman Goodkin, attorneys). RIMM, J.T.C. These matters[1] involve the application of the Manufactured Home Taxation Act, N.J.S.A. 54:4-1.2 et seq., L.1983, c. 400, § […]

IRVING A. HIRSCHMAN AND IRENE HIRSCHMAN, PLAINTIFFS, v. TOWNSHIP OF MILLBURN, DEFENDANT. Tax Court of New Jersey. February 19, 1980. Page 28 Irving A. Hirschman, plaintiff pro se. Clapp Eisenberg for defendant (Kenneth R. Stein, appearing). HOPKINS, J.T.C. This is an appeal from the assessment of property known as 80 Winthrop Road in Millburn Township, […]

CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. GREATE BAY HOTEL AND CASINO, INC., DEFENDANT-APPELLANT. CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. BOARDWALK REGENCY CORP., DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued September 8, 1997 Decided September 30, 1997 On appeal from the Tax Court of New Jersey., whose opinion is reported at 16 N.J. Tax 486 […]

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 […]

DOLORES KEEZER, PLAINTIFF, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided July 21, 1987. Page 265 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 266 Robert M. Skolnik for plaintiff. Jeanne E. Gorrissen for defendant […]

TOWN OF KEARNY, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued June 30, 1992. Decided July 13, 1992. On appeal from Final Judgment of the Tax Court of New Jersey. Gary D. Bennett, Counsel for Town of Kearny, argued the cause for appellant. Carolyn Lurry Mapp, Deputy Attorney General, argued the […]

CAMPBELL SOUP COMPANY, PLAINTIFF, v. CITY OF CAMDEN, DEFENDANT. Tax Court of New Jersey. December 16, 1996 Page 220 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 221 Edward D. Sheehan and James D. Hamilton, Jr., for plaintiff (DuBois, Sheehan, Hamilton Levin, […]

STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 6, 1982. Decided December 29, 1982. Appeal from the Tax Court. Before Judges MILMED, MORTON I. GREENBERG and FURMAN. Edward A. Zunz, Jr. argued the cause for plaintiffs-appellants (Riker, Danzig, Scherer Hyland, attorneys; Edward A. […]

SLR ASSOCIATES OF MILLVILLE, A/K/A CARLTON HOUSE APARTMENTS, PLAINTIFF, v. MILLVILLE CITY, DEFENDANT. Tax Court of New Jersey. December 21, 1989. Page 2 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). Richard C. McCarthy for defendant. LARIO, J.T.C. Plaintiff, SLR Associates of Millville, moves for summary judgment to reverse the Cumberland County Board of Taxation’s […]

MARK DISTEFANO AND MARGARET DISTEFANO, PLAINTIFFS v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000943-2005.Tax Court of New Jersey. January 30, 2008. Page 610 Susan A Feeney, argued for plaintiffs (McCarter English, attorneys; Ms. Feeney and Open Weaver Banks, on the brief.). Amino, Maddox, argued for defendant (Anne Milgram, Attorney General of New Jersey, attorney). BIANCO, […]

JAMES-DALE ENTERPRISES, INC., PLAINTIFF, v. TOWNSHIP OF BERKELEY HEIGHTS, DEFENDANT. No. 004384-2010.Tax Court of New Jersey. July 25, 2011. Page 118 Nathan P. Wolf, Esq. for plaintiff (Laiv Office of Nathan P. Wolf, LLC, attorneys). Martin Allen, Esq. for defendant (DiFrancesco, Bateman, Coley, Yospin, Kunzman, Davis Lehrer, P.C., attorneys; C. Justin McCarthy, Esq., on the […]

ROMANUS J. BUCKLEY AND MARGARET M. BUCKLEY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, STATE OF NEW JERSEY AND STATE OF NEW JERSEY, DEFENDANTS. Tax Court of New Jersey. May 27, 1983. Page 367 Michael J. Rowley for plaintiffs (Rowley Ficchi, attorneys). Page 368 Harley A. Williams for defendants (Irwin I. Kimmelman, Attorney General of New […]

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 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 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 (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). […]