Category: New Jersey Tax Court Opinions

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, […]

TOWNSHIP OF CRANBURY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. MIDDLESEX COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted April 17, 1985. Decided July 31, 1985. Before Judges FRITZ, GAULKIN and LONG. Page 668 On appeal from Tax Court of New Jersey. Huff, Moran Balint, attorneys for appellant (William […]

EWH 1979 DEVELOPMENT CO., L.P., PLAINTIFF, v. BRIDGEWATER TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 25, 1988. Page 583 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 584 Richard M. Conley for plaintiff (Herold Haines, attorneys). Charles M. Egan, III for […]

LITTLE EGG HARBOR TOWNSHIP, PLAINTIFF, v. AMERICAN TELEPHONE TELEGRAPH CO. AND TUCKERTON BOROUGH, DEFENDANTS. Tax Court of New Jersey. July 27, 1987. Page 315 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 316 Edward v. Murachanian for plaintiff (Hiering Hoffman, attorneys). Michael […]

MCGRAW-HILL, INC., PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 28, 1987. Page 373 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 374 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

KEARNY TOWN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. KEARNY BOARD OF EDUCATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 14, 1990. Page 233 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 234 Norman A. Doyle, […]

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 […]

CITY OF NEWARK, PLAINTIFF, v. THE 1013 CORP., DEFENDANT. Tax Court of New Jersey. April 2, 1980. Page 108 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 109 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

FREEHOLD BOROUGH, PLAINTIFF, v. NESTLE USA, DEFENDANT (TWO CASES). Tax Court of New Jersey. November 10, 2003 Page 139 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 140 Kerry E. Higgins, for plaintiff Freehold Borough (McKenna, DuPont, Higgins Byrnes, attorneys). Seth I. […]

CENTER-WHITEMAN CORPORATION, A/K/A U.S. LIFE REALTY, PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT. RMI PROPERTIES, INC. C/O U.S. LIFE REALTY CORPORATION, PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT. Tax Court of New Jersey. January 21, 1982. Page 154 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT […]

INMAR ASSOCIATES INC., PLAINTIFF, v. BOROUGH OF CARLSTADT, DEFENDANT. Tax Court of New Jersey. July 19, 1985. Page 483 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 484 Edward J. Egan for plaintiff. John J. Langan, Jr. for defendant (Langan Lynch, attorneys). […]