Category: New Jersey Tax Court Opinions

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, […]

JUDITH BRAHIN, PLAINTIFF, v. CITY OF SOMERS POINT, DEFENDANT. Tax Court of New Jersey. April 24, 1996. Page 548 David R. Oberlander for plaintiff (Davis, Reberkenny Abramowitz, attorneys). James F. Ferguson for defendant (Roger Steedle, attorney). RIMM, J.T.C. This is a local property tax matter presently before me on remand from the Superior Court, Appellate […]

T.W. BERENSON, ET AL., T/A THE EXECUTIVE HOUSE OF EAST ORANGE, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. Tax Court of New Jersey. August 4, 1983. Page 13 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 14 Steven H. Klinghoffer for plaintiff […]

BLACK UNITED FUND OF NEW JERSEY, INC., PLAINTIFF, v. CITY OF EAST ORANGE (ESSEX COUNTY), DEFENDANT. Tax Court of New Jersey. July 20, 1998 Page 447 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 448 Robert T. Pickett, for plaintiff. Edna Y. […]

PRUDENTIAL INSURANCE COMPANY OF AMERICA, PLAINTIFF, v. TOWNSHIP OF PARSIPPANY-TROY HILLS, DEFENDANT. Tax Court of New Jersey. Decided June 28, 1995 Page 59 Frank E. Furruggia for plaintiff (McCarter English, attorneys). Louis P. Rago for defendant (Weiner Lesniak, attorneys). HAMILL, J.T.C. Plaintiff Prudential Insurance Company of America appeals the 1993 and 1994 local property tax […]

GREAT ADVENTURE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 28, 1984. Appeal from Division of Taxation. Page 59 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 60 David W. Mills for plaintiff (Lowenstein, Sandler, Brochin, […]

EHRLICH, RICHARD J. DEVORAH H., PLAINTIFFS, v. PASSAIC CITY, DEFENDANT. Tax Court of New Jersey. August 11, 1995. Page 562 Steven R. Irwin for plaintiffs (Mandelbaum Mandelbaum, attorneys). Kenneth A. Porro for defendant (Scarinci Hollenbeck, attorneys). PIZZUTO, J.T.C. Defendant taxing district has moved for partial summary judgment denying plaintiff property owners’ claims of exemption presented […]

J.R. CORELLI ASSOCIATES, INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted June 15, 1993. Decided July 20, 1993. Page 161 Before Judges SKILLMAN and VILLANUEVA. Robert J. Del Tufo, Attorney General, attorney for appellant (Joseph L. Yannotti, Assistant Attorney General, of counsel Carolyn Lurry Mapp, Deputy Attorney General, on the […]

TOWNSHIP OF PENNSVILLE, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued September 11, 1996 Decided October 16, 1996 Page 48 Before Judges LONG, SKILLMAN and CUFF. Stanley S. Makarevic, Deputy Attorney General, argued the cause for appellant (Peter G. Verniero, Attorney General, attorney Page 49 for appellant; Joseph L. […]

SOUTH PLAINFIELD BOROUGH, PLAINTIFF, v. KENTILE FLOORS, INC., DEFENDANT. Tax Court of New Jersey. May 15, 1981. Page 2 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 3 Sanford E. Chernin for plaintiff (Chernin Freeman attorneys). Gordon Berkow for defendant (Hutt, Berkow, […]

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 […]