Category: New Jersey Tax Court Opinions

NEW JERSEY HIGHWAY AUTHORITY AND MCDONALD’S CORPORATION, PLAINTIFFS, v. TOWN OF BLOOMFIELD, DEFENDANT. Tax Court of New Jersey. January 13, 1987. Page 638 Arthur D. Grossman for plaintiff New Jersey Highway Authority (Fox Fox, attorneys). Saul R. Fenchel for plaintiff McDonald’s Corporation. Daniel Caldwell for amicus curiae New Jersey Turnpike Authority (Kimmelman, Wolff Samson, attorneys). […]

JOHN E. KEANE, GERALD KRZYZKOWSKI, NORMAN RUBEN-STEIN, AND FRANK A. GIUBILEO, PLAINTIFFS, v. THE TOWNSHIP OF MONROE, THE MAYOR, COUNCIL, AND THE TAX ASSESSOR OF THE TOWNSHIP OF MONROE, MIDDLESEX COUNTY BOARD OF TAXATION, THE COMMISSIONERS OF MIDDLESEX COUNTY BOARD OF TAXATION, NEW JERSEY DIVISION OF TAXATION, AND THE DIRECTOR, NEW JERSEY DIVISION OF TAXATION, […]

H.G.K.W. CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF EAST BRUNSWICK, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 17, 1987. Decided March 31, 1987. Harold A. Kuskin argued the cause for appellant (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). William T. Yadlon argued the cause for respondent (Busch Busch, attorneys). Before Judges GAULKIN, BAIME and ASHBEY. PER CURIAM. The […]

TRI-MARTIN ASSOCIATES II, LLC, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. February 17, 2004 Page 254 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 255 Susan A. Feeney, for plaintiff (McCarter English, attorneys). John Havrilchak, for defendant (JoAnne […]

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 […]

JULIUS KOLLINGER ESTATE, PAULINE KOLLINGER, EXECUTRIX, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 30, 1982. Page 653 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 654 Gerald B. Goldberg for plaintiff. Martin L. Wheelwright for defendant […]

GEORGE HALE GOULD, INDIVIDUALLY AND AS EXECUTOR OF THE LAST WILL AND TESTAMENT OF NATHALIE F. SACKET, DECEASED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 4, 1981. Page 317 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] […]

COMMUNITY ACCESS UNLIMITED INC., PLAINTIFF, v. CITY OF ELIZABETH, DEFENDANT. Tax Court of New Jersey. October 6, 2003 Page 605 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 606 Virginia B. Puder, for plaintiff (Puder Poltrock, attorneys). Robert D. Blau, for defendant […]

MT. HOPE MINING COMPANY, PLAINTIFF, v. TOWNSHIP OF ROCKAWAY, DEFENDANT. Tax Court of New Jersey. October 29, 1986. Page 571 John T. Lynch for plaintiff. Robert Goldsmith for defendant (Wiley, Malehorn Sirota, attorneys). ANDREW, J.T.C. In this proceeding plaintiff asserts that defendant, Rockaway Township, wrongfully denied farmland assessment for plaintiff’s woodland property for the tax […]

VIRGINIA SCHIMPF, PLAINTIFF, v. LITTLE EGG HARBOR TOWNSHIP, DEFENDANT. Tax Court of New Jersey. August 9, 1994. Page 339 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 340 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

BERTIE A. PERRINE, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. April 30, 1982. Page 336 Andrew J. Wilson for plaintiff (Laird, Wilson MacDonald, attorneys). Maureen Adams for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). LARIO, J.T.C. Plaintiff has appealed from a denial by the Director, Division of Taxation, […]

CHARLES J. WIDDER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided August 15, 1994. Page 350 Mr. Charles J. Widder, pro se. Kevin Marc Schatz for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). HAMILL, J.T.C. In this state tax matter, plaintiff Charles J. Widder asserts that he […]

TOWNSHIP OF WANTAGE, PLAINTIFF v. RIVLIN CORPORATION, DEFENDANT. No. 008697-2006.Tax Court of New Jersey. Letter Opinion February 27, 2007. Formal Opinion May 25, 2007. Page 442 Michael S. Garofalo, for plaintiff (Laddey, Clark Ryan, attorneys). James P. Fox, for defendant (Morris, Downing Sherred, attorneys). KUSKIN, J.T.C. Plaintiff, Township of Wantage, appealed to the Tax Court […]

CITY OF SALEM, PLAINTIFF, v. SALEM COUNTY BOARD OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 29, 1980. Page 463 G. Thomas Bowen for plaintiff. John J. Degnan, Atty. Gen., State of New Jersey, Harry Haushalter, Deputy Atty. Gen., for defendant. LARIO, J.T.C. Respondent has moved to dismiss the complaint filed by the City […]

ROBERT SHEIN, MINDA SHEIN, MICHAEL SENOFF AND JANE SENOFF, PLAINTIFFS, v. TOWNSHIP OF NORTH BRUNSWICK, DEFENDANT. Tax Court of New Jersey. Decided November 24, 1986. Page 2 Jeffrey M. Hyman for plaintiffs (Borrus, Goldin, Foley, Vignuolo, Hyman Stahl, attorneys). Thomas J. Shamy for defendant. ANDREW, J.T.C. In this case plaintiffs assert that the Middlesex County […]

HAROLD V. AND PATRICIA K. WALSH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 2, 1982. Page 108 Harold V. and Patricia K. Walsh, plaintiffs, pro se. Mary R. Hamill for defendant (James R. Zazzali, Attorney General of New Jersey, attorney). RIMM, J.T.C. This is a matter under N.J.S.A. 54A:1-1 […]

LIVA GROUP, L.L.C., PLAINTIFF/APPELLANT, v. BOROUGH OF PARAMUS, DEFENDANT/RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted October 21, 1998 Decided November 13, 1998 Page 610 Before Judges KING, WALLACE and FALL. DiBiasi Ruddy, for appellant (Alan Ruddy, on the brief). Pojanowski Trawinski, for respondent (Christopher E. Martin, of counsel and on the brief). WALLACE, J.A.D. […]

ARTHUR GREENWALD AND MARIANNE GREENWALD, HIS WIFE, PLAINTIFFS, v. BOROUGH OF METUCHEN, DEFENDANT. Tax Court of New Jersey. March 7, 1980. Page 229 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 230 James B. Smith for plaintiff. Martin A. Spritzer for defendant. […]

LAYTON F. AND JOAN SMITH, PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. ROGER AND LISA GEISSLER, PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued February 4, 1986. Decided March 3, 1986. Page 320 Appeal from the Tax Court of New Jersey. Mary R. Hamill, Deputy Attorney General, argued the cause for […]