Category: New Jersey Tax Court Opinions

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 […]

NORMAN D. OLSSON, EXECUTOR ESTATE OF MARTHA OLSSON, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 11, 1984. Appeal from the Division of Taxation. Page 431 Norman D. Olsson, plaintiff pro se. Michael W. Sozansky, Jr. for defendant (Irwin I. Kimmelman, Attorney General of State of New Jersey, attorney). RIMM, […]

HASTINGS PLAZA, PLAINTIFF, v. TOWNSHIP OF WASHINGTON, DEFENDANT. Tax Court of New Jersey. February 25, 1998 Page 166 Peter L. Davidson for plaintiff, (Mandelbaum, Mandelbaum, attorneys). Fred Semrau for defendant, (Jansen, Bucco DeBona, attorneys). KUSKIN, J.T.C. In this local property tax matter, defendant, Washington Township, moves to dismiss plaintiff’s complaint because of plaintiff’s failure to […]

WILSHIRE SELBY WEST, LTD. AND RAMSEY SQUARE ASSOCIATES, BY STOP SHOP COMPANIES, INC., PLAINTIFFS, v. RAMSEY BOROUGH, DEFENDANT. Tax Court of New Jersey. October 3, 1983. Page 61 Saul A. Wolfe for plaintiffs (Skoloff Wolfe, attorneys). Page 62 Anthony D. Andora for defendant (Andora, Palmisano, DeCotiis Harris, attorneys). CONLEY, J.T.C. Following a plenary trial this […]

JOHN W. RIEHM AND DORIS N. RIEHM, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 5, 1984. Page 89 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 90 Gerald C. Neary for plaintiffs (Pitney, Hardin, Kipp Szuch, […]

PENNANT ASSOCIATES, PLAINTIFF, v. JACKSON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. July 16, 1986. Page 369 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). Joseph F. Martone for defendant. RIMM, J.T.C. This local property tax assessment matter involves valuation and discrimination for the tax year 1983. The subject property, known as Pennant Club Apartments, […]

TEXAS EASTERN TRANSMISSION CORP., PLAINTIFF, v. DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 31, 1991. Page 562 Edwin C. Landis, for plaintiff (Meyner Landis, attorneys). Carolyn Lurry Mapp, for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Taxpayer seeks a refund of $152,473 […]

NORMAN L. SIROTA, PLAINTIFF, v. TOWNSHIP OF HOWELL, DEFENDANT. Tax Court of New Jersey. April 28, 1980. Page 281 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 282 Alexander B. Iler for plaintiff (Maxwell X. Colby, of counsel and on the brief). […]

ESTATE OF MARY CHICK JOHNSON, PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 21, 1990. Page 103 Allen D. Porter for plaintiff (Miller, Porter Muller, attorneys). Herbert K. Glickman for defendant (Robert J. Del Tufo, Attorney General of the State of New Jersey, attorney). LASSER, P.J.T.C. This case involves the […]

BROCKWAY GLASS COMPANY, PLAINTIFF, v. TOWNSHIP OF FREEHOLD, DEFENDANT. Tax Court of New Jersey. February 28, 1989. Page 357 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 358 John E. Garippa for plaintiff (Garippa Trevenen, attorneys). Edward G. Rosenblum for defendant (Rosenblum […]

STINNES INTEROIL, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued April 8, 1986. Decided May 13, 1986. Appeal from the Tax Court of New Jersey. Peter R. Bray argued the cause for appellant (Cole, Geaney, Yamner Byrne, attorneys; Peter R. Bray on the brief). Jeanne E. Gorrissen, Deputy Attorney General, […]

BOROUGH OF WEST CALDWELL, PLAINTIFF-RESPONDENT, v. LAMM ASSOCIATES, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted December 13, 1983. Decided December 23, 1983. Before Judges MICHELS, KING and DREIER. Page 652 On appeal from the Tax Court of New Jersey. Lawrence S. Berger attorney for appellant (Robert A. Bornstein on the brief). Podvey, Sachs Catenacci, attorneys for […]

THE GREENWOOD CEMETERY ASSOCIATION OF MILLVILLE, INC., PLAINTIFF, v. CITY OF MILLVILLE, DEFENDANT. Tax Court of New Jersey. July 30, 1980. Page 409 Shapiro, Eisenstat, Capizola, O’Neill Gabage for plaintiff (Charles W. Gabage, appearing). William L. Forester for defendant, City of Millville. John J. Degnan, Attorney General, for The New Jersey Cemetery Board, intervenor (Mark […]

AMERICAN TRUCKING ASSOCIATION, INC., A NON-PROFIT CORPORATION, INCORPORATED UNDER THE LAW OF THE DISTRICT OF COLUMBIA; BEE LINE MOTOR FREIGHT, INC., A NEBRASKA CORPORATION; MOSS TRUCKING COMPANY, INC., A NORTH CAROLINA CORPORATION, ON BEHALF OF THEMSELVES AND OTHERS SIMILARLY SITUATED, PLAINTIFFS, v. ROBERT KLINE, ACTING DIRECTOR OF THE DIVISION OF MOTOR VEHICLES; ROGER BODMAN, COMMISSIONER […]