Category: New Jersey Tax Court Opinions

CATHOLIC COMMUNITY SERVICES, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. September 14, 2004 Page 634 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 635 Steven R. Irwin, for plaintiff. (Mandelbaum Irwin, P.A., attorneys; Amber N. Heinze, on the […]

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 […]

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). […]

SODEXHO OPERATIONS, LLC, A DELAWARE LIMITED LIABILITY COMPANY, SUCCESSOR BY MERGER TO SODEXHO USA, INC., A MASSACHUSETTS CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 13, 2003 Page 25 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] […]

MERRICK WILSON, PLAINTIFF, v. HOPEWELL TOWNSHIP, DEFENDANT. No. 007429-2005.Tax Court of New Jersey. July 19, 2006.[1] [1] This opinion was originally delivered to the parties in the form of a letter opinion dated July 17, 2006. The opinion was later approved for publication by the Tax Court Committee on Opinions on August 17, 2006 and […]

PHILIP ORBAN AND JOAN ORBAN, PLAINTIFFS, v. ALEXANDRIA TOWNSHIP, DEFENDANT. STANLEY DOBIS AND LAURIEPAT DOBIS, PLAINTIFF, v. ALEXANDRIA TOWNSHIP, DEFENDANT. Tax Court of New Jersey. July 8, 2003 Page 2 Jerome F. Bruder, Esq. for plaintiffs (Bolster Bruder, attorneys). J. Peter Jost, Esq. for defendant. MENYUK, J.T.C. Philip Orban and Joan Orban (“Orbans”) appeal the […]

HUDSON TERRACE APARTMENTS, PLAINTIFF, v. BOROUGH OF FORT LEE, DEFENDANT. Tax Court of New Jersey. April 29, 1981. Page 458 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 459 Rosenblum Rosenblum for plaintiff (Edward G. Rosenblum appearing). Anthony D. Andora for defendant. […]

MOBIL OIL CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued February 11, 1992. Decided March 4, 1992. On appeal from Tax Court of New Jersey. Sarah T. Darrow, Deputy Attorney General, argued the cause for appellant (Robert J. Del Tufo, Attorney General, attorney Mary C. Jacobson, Deputy Attorney General, of […]

NEW JERSEY TRANSIT CORPORATION, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. May 28, 1996 Page 2 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 3 Barbara S. Goldsmith for plaintiff (Deborah T. Poritz, Attorney General of New Jersey, […]