Category: New Jersey Tax Court Opinions

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 […]

MIDDLESEX WATER COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ATLANTIC CITY ELECTRIC COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. COMMONWEALTH WATER COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ELIZABETHTOWN GAS COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ELIZABETHTOWN WATER COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. HACKENSACK WATER COMPANY, PLAINTIFF, […]

HORIZON BLUE CROSS BLUE SHIELD OF NEW JERSEY, PLAINTIFF, v. THE STATE OF NEW JERSEY, ET AL., DEFENDANT. No. 007354-2005.Tax Court of New Jersey. December 15, 2009. Page 291 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 292 [EDITORS’ NOTE: THIS PAGE […]

APERION ENTERPRISES, INC., AND QUO NON ASCENDET, INC., PLAINTIFFS, v. BOROUGH OF FAIR LAWN, DEFENDANT. Nos. 003431-2003, 001894-2005, 004742-2006, 005024-2007.Tax Court of New Jersey. July 24, 2009. Page 71 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 72 [EDITORS’ NOTE: THIS PAGE […]

SUSAN PASSARELLA, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued October 19, 2004 Decided November 3, 2004 Page 601 On appeal from the Tax Court of New Jersey, Docket No. 003993-2002, whose opinion is published at 21 N.J.Tax 598 (Tax 2003). Richard J. Weber argued the cause for appellant (Madnick, […]

JOHN L. SOLDOVERI, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 14, 1981. Appeal from Division of Taxation. Page 393 John F. Segreto on the brief for plaintiff (Segreto Segreto, attorneys). Martin L. Wheelwright on the brief for defendant (James R. Zazzali, Atty. Gen., of New Jersey, attorney). CRABTREE, J.T.C. […]

CHARLES SERYL KUSHNER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 15, 2005 Page 354 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 355 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

FORD MOTOR COMPANY, PLAINTIFF-APPELLANT, v. TOWNSHIP OF EDISON, DEFENDANT RESPONDENT. Tax Court of New Jersey.Argued September 11, 1990. Decided November 13, 1990. Appeal from the Tax Court. Page 245 Richard L. Plotkin argued the cause for plaintiff (Pitney, Hardin, Kipp Szuch, attorneys; Richard L. Plotkin, James D. Ray, and Christopher J. Stracco, on the brief; […]

JOSEPH NEWMAN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 30, 1994. Page 314 E. Martin Davidoff for plaintiff. Gail L. Menyuk for defendant (Deborah Poritz, Attorney General of New Jersey, attorney). ANDREW, J.T.C. In this state tax matter, plaintiff, Joseph Newman, sole proprietor of Best Floors, challenges the assessment, […]

LEONARD ROTHMAN AND MILDRED ROTHMAN, PLAINTIFFS-APPELLANTS, v. CITY OF HACKENSACK, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued June 9, 1981. Decided June 16, 1981. Page 530 Appeal from the Tax Court of New Jersey. Leonard Rothman argued the cause for appellants. Steven Muhlstock argued the cause for respondent (Melvin Gittleman, attorney). Before Judges MICHELS […]

BLACK UNITED FUND OF NEW JERSEY, INC., PLAINTIFF-APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued April 9, 2001 Decided May 9, 2001 Appeal from the Tax Court, Small, J.T.C. Page 481 Before Judges PETRELLA, BRAITHWAITE and WELLS. Robert T. Pickett, South Orange, argued the cause for appellant (Robert T. […]

ELIZABETH KAWA, ON BEHALF OF HERSELF AND ALL OTHERS SIMILARLY SITUATED, PLAINTIFFS, v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC., BOTTINO’S SUPERMARKET OF WASHINGTON TOWNSHIP, BZBL, INC., BROWN’S SHOPRITE, INC., CLARE’S FOOD MARKET, INC., DELSEA SUPERMARKET’S, INC., EICHOFF’S SUPERMARKET, INC., FOODARAMA SUPERMARKETS, INC., GLASS GARDENS, INC., INSERRA SUPERMARKETS, INC., NEW LINDEN PRICE RITE, INC., PERLMART, INC., […]

MARIANNE CENTORINO, PLAINTIFF-APPELLANT, v. TEWKSBURY TOWNSHIP, DEFENDANT-RESPONDENT. TEWKSBURY TOWNSHIP, PLAINTIFF-APPELLANT, v. MARIANNE CENTORINO, DEFENDANT-RESPONDENT. A-5169-99T5 A-5163-99T5Superior Court of New Jersey, Appellate Division.Argued November 26, 2001. Decided December 27, 2001. Appeal from the Superior Court, Petrella, P.J.A.D. Page 36 Steven R. Irwin, West Orange, argued the cause for Marianne Centorino (Mandelbaum Mandelbaum, attorneys; Mr. Irwin, on […]

SQUARE CIRCLE SPORTSMEN OF CAMDEN CO., INC., PLAINTIFF, v. BOROUGH OF GIBBSBORO, DEFENDANT. Tax Court of New Jersey. May 29, 1980. Page 338 Brandt, Haughey, Penberthy Lewis by William F. Hyland, Jr. for plaintiff. Henry R. Stoinski for defendant. LARIO, J.T.C. Plaintiff appeals from two judgments of the Camden County Board of Taxation affirming 1976 […]

REGENT CARE CENTER, INC., PLAINTIFF, v. HACKENSACK CITY, DEFENDANT. DOCKET NO. 001117-1998Tax Court of New Jersey. April 30, 2001 Page 456 Steven Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). Donald J. Lenner, for defendant. KAHN, J.T.C. This is the court’s opinion with respect to the complaint of plaintiff, Regent Care Center, Inc. (“taxpayer”), alleging that property […]