Category: New Jersey Tax Court Opinions

TOWER WEST APARTMENT ASSOCIATION INC., PLAINTIFF, v. TOWN OF WEST NEW YORK, DEFENDANT. Tax Court of New Jersey. June 25, 1981. Page 566 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 567 Christopher J. Hanlon for plaintiff (Giordano, Halleran Crahay, attorneys). Page […]

AIRWORK SERVICE DIVISION, A DIVISION OF PACIFIC AIRMOTIVE CORPORATION, AND A SUBSIDIARY OF PUREX CORPORATION LTD., A CALIFORNIA CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 27, 1981. Page 330 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT […]

TOWNSHIP OF JACKSON, PLAINTIFF, v. MARSYLL OF B.B. INC., DEFENDANT. Tax Court of New Jersey. October 7, 1981. Page 387 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 388 Joseph F. Martone for plaintiff. Robert A. Rothstein for defendant (Rothstein, Mandell Strohm, […]

CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY, PLAINTIFF, v. TOWNSHIP OF BELLEVILLE, DEFENDANT. DOCKET NOS. 000767-1998; 000580-99Tax Court of New Jersey. May 2, 2001 Page 343 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 344 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE […]

STA-SEAL, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. STA-SEAL, INC., PLAINTIFF-RESPONDENT, v. SOUTH RIVER BOROUGH, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued February 28, 1984. Decided March 19, 1984. Appeal from the Tax Court. Page 346 Before Judges BOTTER and PRESSLER. Gary M. Schwartz argued the cause for appellant (Schwartz Schiappa, attorneys). William L. Warren […]

GLENPOINTE ASSOCIATES, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF TEANECK, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued January 30, 1991. Decided March 7, 1991. Appeal from the Tax Court, Crabtree, J. Edward G. Rosenblum argued the cause for appellant (Rosenblum Rosenblum, attorneys; Edward G. Rosenblum, of counsel and on the brief). Barry J. Cohen argued the cause for respondent […]

EAGLE PLAZA ASSOCIATES AND CHERRY HILL INDUSTRIAL PROPERTIES, PLAINTIFFS, v. VOORHEES TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 26, 1984. Appeal from the county board of taxation. Page 583 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 584 M. Donald Forman […]

MYRON AND ELAINE ADLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002025-2001Tax Court of New Jersey. March 24, 2003. Appeal from the Tax Court, Kuskin, J.T.C. Page 538 Jeffrey H. Schechter and David M. Kohane for plaintiffs (Cole, Schotz, Meisel, Forman Leonard attorneys). Mala Narayanan for defendant (Peter C. Harvey, Acting Attorney General of New […]

CITY OF ATLANTIC CITY, PLAINTIFF, v. ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 24, 1980. Page 31 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 32 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

NEW YORK FUEL TERMINAL CORP., PLAINTIFF, v. N.J. DEPT. OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. RAD OIL COMPANY, INC., PLAINTIFF, v. N.J. DEPT. OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. CENTURY RESOURCES CORP., PLAINTIFF, v. N.J. DEPT. OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided May 20, 1988. Page […]

TOWNSHIP OF EWING, PLAINTIFF, v. SUBURBAN SQUARE ASSOCIATES, DEFENDANT. Tax Court of New Jersey. February 6, 1985. Appeal from county board of taxation. Page 264 William A. Dietrich for plaintiff (Dietrich, Allen and St. John, attorneys). Robert A. Gladstone for defendant (Schaff, Mahon, Motiuk, Gladstone and Conley, attorneys). LASSER, P.J.T.C. In this action the taxing […]

CARRIAGE FOUR ASSOCIATES, PLAINTIFF, v. TEANECK TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided March 29, 1993. Page 173 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 174 Saul A. Wolfe for plaintiff (Skoloff Wolfe, attorneys). Robert T. Regan for defendant. SMALL, […]

REGENT CARE CENTER, INC., PLAINTIFF, v. HACKENSACK CITY, DEFENDANT. 00117-98Tax Court of New Jersey. July 24, 2001. Appeal from the Tax Court, Kahn, J.T.C. Page 182 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 183 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

SOMNUK SUECHARON, T/A SAMMY’S BAGEL DELI, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002857-2002Tax Court of New Jersey. November 4, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 372 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 373 [EDITORS’ NOTE: THIS […]

PRINCETON RESEARCH LANDS, INC., PLAINTIFF, v. UPPER FREEHOLD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 16, 1982. Page 403 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 404 Barclay P. Malsbury for plaintiff (Malsbury, Armenante Gerepka, attorneys). John I. Dawes for […]

LOUIS LANDWEHR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 4, 1983. Page 67 Louis Landwehr, plaintiff pro se. Harley A. Williams, Deputy Atty. Gen., for defendant (Irwin I. Kimmelman, Atty. Gen. of New Jersey, attorney). RIMM, J.T.C. This state tax matter involves a claim by plaintiff for a refund […]

SUDLER LAKEWOOD LAND, LLC AS SUCCESSOR IN INTEREST TO C.P. LAKEWOOD LAND, L.P., PLAINTIFF, v. LAKEWOOD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 22, 1999 Page 452 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 453 Richard C. Stewart, for plaintiff […]

TOWER WEST APARTMENT ASSOCIATION, INC., PLAINTIFF-APPELLANT, v. TOWN OF WEST NEW YORK, DEFENDANTS-RESPONDENT. Tax Court of New Jersey.Argued October 13, 1982. Decided October 26, 1982. Page 479 Before Judges BOTTER and POLOW. Thomas DeNoia argued the cause for appellant (Giordano, Halleran Crahay, attorneys; Christopher J. Hanlon, on the brief). Sidney I. Turtz argued the cause […]

U.S. LAND RESOURCES, PLAINTIFF, v. BOROUGH OF ROSELAND, DEFENDANT. Tax Court of New Jersey. Page 485 May 15, 2009.[1] [1] This opinion was originally delivered on May 15, 2009. The opinion was later approved for publication by the Tax Court Committee on Opinions. Minor editorial changes have been made to the original opinion. Page 486 […]

MEDIA GRAPHICS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 28, 1984. Appeal from Division of Taxation. Page 24 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 25 Laurence Reich for plaintiff (Carpenter, Bennett Morrissey, attorneys). […]