Category: New Jersey Tax Court Opinions

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 […]

MOBIL ADMINISTRATIVE SERVICES CO., PLAINTIFF-RESPONDENT, AND ZETA CONSUMER PRODUCTS CORP., PLAINTIFF/INTERVENOR-APPELLANT, v. MANSFIELD TOWNSHIP, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued Telephonically April 17, 1997 Decided May 9, 1997 On Appeal from the Tax Court of New Jersey. Before Judges PETRELLA and KIMMELMAN. Steven R. Irwin argued the cause for intervenor (Mandelbaum Mandelbaum, P.A., […]

MSGW REAL ESTATE FUND, LLC, PLAINTIFF, v. BOROUGH OF MOUNTAIN LAKES, DEFENDANT. Tax Court of New Jersey. December 19, 1998. Page 365 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 366 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

JOSEPH NEWMAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 11, 1995. Decided September 21, 1995. Page 229 E. Martin Davidoff, argued the cause for appellant (Mr. Davidoff, on the brief). Paul Tannenbaum, Deputy Attorney General, argued the cause for respondent (Deborah T. Poritz, Attorney General, attorney Joseph L. Yannotti, […]

U.S. LIFE REALTY CORP., PLAINTIFF, v. JACKSON TOWNSHIP, DEFENDANT. TOWNSHIP OF JACKSON, PLAINTIFF, v. U.S. LIFE REALTY CORP., DEFENDANT. Tax Court of New Jersey. April 1, 1987. Page 67 Joseph S. Seidel for U.S. Life Realty Corp. Page 68 Thomas G. Gannon for Jackson Township (Hiering and Hoffman, attorneys). RIMM, J.T.C. These two local property […]

THE TRUSTEES OF THE STEVENS INSTITUTE OF TECHNOLOGY, PLAINTIFF, v. CITY OF HOBOKEN, DEFENDANT (4 CASES). Tax Court of New Jersey. November 12, 1980. Page 603 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 604 John J. Hanlon, Jr. for plaintiff The […]

CLARENCE L. BOSTIAN, JR., AND/OR FRANKLIN TOWNSHIP TAXPAYERS ASSOCIATION, INC., PETITIONER-APPELLANT, v. FRANKLIN STATE BANK, TOWNSHIP OF FRANKLIN, RESPONDENT-RESPONDENT-CROSS-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued March 6, 1979. Remanded April 5, 1979. Submitted After Remand May 2, 1980. Decided May 21, 1980. On appeal from the Tax Court whose opinion is reported at 1 […]

THOMAS J. LIPTON, INC., PLAINTIFF-APPELLANT v. TOWNSHIP OF RARITAN, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 19, 1989. Decided September 28, 1989. Appeal from Tax Court of New Jersey. Seth I. Davenport argued the cause for appellant (Garippa Trevenen, attorneys; John E. Garippa, of counsel; Calvin O. Trevenen and Seth I. Davenport, on the brief). […]

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 […]

WHEATON INDUSTRIES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 7, 1991. Page 20 Laurence J. DiStefano, Jr., for plaintiff (DiStefano Goff, attorneys). Herbert K. Glickman, for defendant (Robert J. DelTufo, Attorney General of New Jersey, attorney). LARIO, J.T.C. Defendant, Director, Division of Taxation, has moved for summary judgment dismissing […]

WHIPPANY ASSOCIATES AND MARINE MIDLAND REALTY CREDIT CORP., PLAINTIFFS, v. TOWNSHIP OF HANOVER, DEFENDANT. Tax Court of New Jersey. May 29, 1980. Page 326 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 327 Lawrence S. Berger for plaintiffs. John H. Dorsey for […]

INTERNATIONAL SCHOOLS SERVICES, INC., PLAINTIFF-APPELLANT, v. WEST WINDSOR TOWNSHIP, DEFENDANT-RESPONDENT. No. A-2017-04T2Superior Court of New Jersey, Appellate Division.Argued October 31, 2005 Decided November 30, 2005 Page 660 Before Judges A.A. RODRÍGUEZ, ALLEY and C.S. FISHER. Mark D. Schorr, argued the cause for appellant (Sterns Weinroth, attorneys; Mr. Schorr, on the brief). Michael J. Herbert, argued […]

WILLINGBORO CHRYSLER/PLYMOUTH, INC., PLAINTIFF, v. EDGEWATER PARK TOWNSHIP, DEFENDANT. Tax Court of New Jersey. December 14, 1983. Appeal from the Burlington County Board of Taxation. Page 169 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 170 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

GEEMING CHIN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 7, 1994. Page 305 Geeming Chin, plaintiff, pro se. Gail L. Menyuk, Deputy Attorney General for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). ANDREW, J.T.C. In this state tax matter, plaintiff, Geeming Chin, appeals from a determination […]