Category: New Jersey Tax Court Opinions

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). […]

CURTISS WRIGHT CORPORATION, PLAINTIFF, v. WOOD-RIDGE BOROUGH, DEFENDANT. Tax Court of New Jersey. January 27, 1982. Page 69 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 70 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

ESSEX PROPERTIES URBAN RENEWAL ASSOCIATES, INC., PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. 003774-2000Tax Court of New Jersey. September 4, 2002. Appeal from the Tax Court, Kahn, J.T.C. Page 361 Jeffrey M. Beides, for plaintiff (Korona, Beides Eaton, P.A., attorneys). John Havrilchak, for defendant (JoAnne Y. Watson, Corporation Counsel of the City of Newark, attorney). KAHN, […]

BOROUGH OF RUMSON, PLAINTIFF, v. THOMAS HARAN AND CATHERINE HARAN, DEFENDANTS. Tax Court of New Jersey. December 4, 1981. Appeal from county board of taxation. Page 591 William R. Blair, Jr. for plaintiff (Parsons, Canzona, Blair Warren, attorneys). Thomas and Catherine Haran, defendants, pro se. RIMM, J.T.C. This local property tax matter is before the […]

SOUTHBRIDGE PARK, INC., PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT. Tax Court of New Jersey. August 21, 1984. Appeal from County Board of Taxation. Page 579 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 580 Daniel Amster for plaintiff (Amster Rosensweig, attorneys). Joel […]

GENERAL MOTORS ACCEPTANCE CORPORATION, A DELAWARE CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued February 16, 2011. Decided April 1, 2011. Page 94 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 95 Paul H. Frankel […]

KSS TRANSPORTATION CORP., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 7, 1989. Decided April 7, 1989. Appeal from Division of Taxation. Page 90 Before Judges DREIER, BROCHIN and CONLEY. Page 91 Fred O. Marcus argued the cause for appellant (Horwood, Marcus Braun, and Keith E. […]

E.E. MORI, PLAINTIFF-APPELLANT, v. TOWN OF SECAUCUS, DEFENDANT-RESPONDENT. TOWN OF SECAUCUS, PLAINTIFF-RESPONDENT, v. EUGENE E. MORI, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division. October 21, 1997 Appeal from the Superior Court, Appellate Division, Paul G. Levy, J.A.D. Page 97 Before Judges DREIER, KEEFE and PAUL G. LEVY. Hannoch Weisman, attorneys for appellant (Todd M. […]

CHEMICAL REALTY CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. May 27, 1983. Page 582 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 583 Gerald C. Neary for plaintiff (Pitney, Hardin, Kipp Szuch, attorneys). Martin L. Wheelwright for […]

CASINO REINVESTMENT DEVELOPMENT AUTHORITY, PLAINTIFF, v. CITY OF ATLANTIC CITY, DEFENDANT. Tax Court of New Jersey. November 15, 1999 Page 464 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 465 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

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 […]