Category: New Jersey Tax Court Opinions

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). […]

MAYS CENTER ASSOCIATES CORP., PLAINTIFF, v. ROCKAWAY TOWNSHIP (MORRIS COUNTY), DEFENDANT. Tax Court of New Jersey. November 15, 1993. Page 432 John E. Garippa for plaintiff (Garippa Davenport, attorneys). John H. Dorsey for defendant (Dorsey Fisher, attorneys). LASSER, P.J.T.C. Taxpayer contests the 1991 and 1992 real property tax assessments on the Lord Taylor department store […]

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). […]

SAIJ REALTY INC., PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. February 21, 1986. Page 192 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 193 Daniel G. Keough for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein Hammer, attorneys). Norman A. […]

HERMAN P. WEINBERG, PLAINTIFF-APPELLANT, v. BENJAMIN J. REDMOND, ACTING DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued October 11, 1994. Decided October 20, 1994. Page 157 Henry P. Zerella argued the cause for appellant (Kavesh, Pancari, Zerella, Tedesco Pancari, attorneys; Mr. Zerella, on the brief). Kevin M. Schatz, Deputy Attorney General, argued the […]

MOBIL OIL CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 24, 1990. Appeal from Division of Taxation. Page 345 Charles M. Costenbader and Charles H. Friedrich for plaintiff (Stryker, Tams Dill, attorneys). Sarah T. Darrow for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. […]

AVR REALTY CO., C/O ROSE, PLAINTIFFS, v. CRANFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 20, 1997 Page 551 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 552 William J. Sitar for plaintiff (Mandelbaum Mandelbaum, attorneys). Robert F. Renaud for defendant […]

UKRANIAN NATIONAL URBAN RENEWAL CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 11, 1981. Appeal from Division of Taxation. Page 327 Stephen E. Lampf for plaintiff (Lampf, Pleva, Lipkind, Prupis Petigrow, attorneys). Harley A. Williams for defendant. HOPKINS, J.T.C. Plaintiff has appealed from a final determination of the defendant […]

KATHLEEN SCHUMAR, PLAINTIFF, v. BERNARDSVILLE BOROUGH, DEFENDANT. Tax Court of New Jersey. January 29, 2004 Appeal from the Superior Court, Appellate Division. Page 620 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). Page 621 John R. Lloyd, for defendant (Rosenblum, Wolf Lloyd, attorneys). KAHN, J.T.C. This is the court’s determination with respect to a trial […]

HERMAN HOLDING CORP., PLAINTIFF, v. MONTVALE BOROUGH, DEFENDANT. Tax Court of New Jersey. February 7, 1983. Page 200 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 201 Daniel Amster for plaintiff. Robert T. Regan for defendant. EVERS, J.T.C. In these local property […]

BRANCASONS, PLAINTIFF, v. CARLSTADT BOROUGH, DEFENDANT. Tax Court of New Jersey. July 22, 1983. Page 2 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 3 Max Manshel for plaintiff (Gladstone, Hart Rathe, attorneys). Joseph P. Winberry, for defendant. EVERS, J.T.C. The issues […]

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, […]