Category: New Jersey Tax Court Opinions

LIBERTY MUTUAL INSURANCE COMPANY, LIBERTY MUTUAL FIRE INSURANCE COMPANY, PLAINTIFFS, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 21, 1998 Page 458 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 459 […]

DRESSER INDUSTRIES INC., PLAINTIFF, v. TOWN OF HARRISON, DEFENDANT. Tax Court of New Jersey. November 15, 1991. Page 160 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 161 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

GALLOWAY TOWNSHIP, PLAINTIFF, v. EDWARD J. PETKEVIS AND CATHERINE Q. PETKEVIS, DEFENDANTS. Tax Court of New Jersey. December 24, 1980. Page 86 Ronald I. Bloom for plaintiff (Bloom Zlotnick, attorneys). Edward J. Petkevis and Catherine Q. Petkevis, pro se. Page 87 LARIO, J.T.C. This is a farmland assessment appeal involving the timeliness of the filing […]

CUMBERLAND HOLDING CORP., PLAINTIFF, v. VINELAND CITY, DEFENDANT. UNITED STATES REALTY INVESTMENT CO., PLAINTIFF, v. VINELAND CITY. CEDAR PARK ASSOC., PLAINTIFF, v. VINELAND CITY, DEFENDANT. CAMELOT COURT ASSOCIATES, PLAINTIFF, v. VINELAND CITY, DEFENDANT. Tax Court of New Jersey. February 20, 1991. Page 458 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

INTERNATIONAL FASTENER RESEARCH CORP., PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. June 3, 1981. Page 495 Ralph Neibart for plaintiff. Norman A. Doyle for defendant (Doyle Brady, attorneys). Page 496 HOPKINS, J.T.C. Plaintiff has brought a motion under the freeze statute (N.J.S.A. 54:2-43) to freeze a Tax Court judgment entered for […]

SHULTON, INC., PLAINTIFF-RESPONDENT, v. CITY OF CLIFTON, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued September 25, 1984. Decided October 11, 1984. Appeal from Tax Court. Page 221 Before Judges ANTELL, J.H. COLEMAN and SIMPSON. Leon Klein, First Legal Asst., argued the cause for appellant (Sam Monchak, City Counsel, attorney; Leon Klein on the brief). Frank A. […]

WATNONG ASSOCIATES, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF MORRIS, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued March 20, 1991. Decided April 5, 1991. On appeal from the Tax Court of New Jersey. John M. Mills, III, argued the cause for appellant (Mills, Hock, Dangler Mills, attorneys; John M. Mills on the brief). Harold A. Kuskin argued the […]

TEXAS EASTERN TRANSMISSION CORP., PLAINTIFF, v. EAST AMWELL TOWNSHIP, WEST AMWELL TOWNSHIP, HILLSBOROUGH TOWNSHIP AND DELAWARE TOWNSHIP, DEFENDANTS. TEXAS EASTERN TRANSMISSION CORP., PLAINTIFF, v. HANOVER TOWNSHIP, CHATHAM TOWNSHIP, MORRIS TOWNSHIP, HARDING TOWNSHIP, PARSIPPANY-TROY HILLS TOWNSHIP, SCOTCH PLAINS TOWNSHIP, BERKELEY HEIGHTS TOWNSHIP, WATCHUNG BOROUGH AND NEW PROVIDENCE BOROUGH, DEFENDANTS. Tax Court of New Jersey. October 29, […]

UNITED JERSEY BANK, PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 20, 1992. Page 517 Gerald C. Neary for plaintiff (Herold Haines, attorneys). Carolyn Lurry Mapp for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). Page 518 ANDREW, J.T.C. In this state tax case, arising under the […]

CITY OF EAST ORANGE, PLAINTIFF, v. TOWNSHIP OF LIVINGSTON, DEFENDANT. Tax Court of New Jersey. May 26, 1995. Page 37 Philip Elberg for plaintiff (Medvin Elberg, attorneys). Susan Feeney for defendant (McCarter English, attorneys). CRABTREE, J.T.C. These are consolidated local property tax cases, wherein plaintiff seeks direct review of the 1991, 1992, and 1993 assessments […]

MAHER TERMINALS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ZIM-AMERICAN ISRAELI SHIPPING CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 30, 1984. Appeal from the Division of Taxation. Page 514 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]

GEORGE P. AND MARIAN O. JENKINS, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. January 6, 1982. Page 128 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 129 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

CAMDEN CITY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. July 9, 1982. Page 459 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 460 Leslie Maggiore for plaintiff (Laurence E. Rosoff, attorney). Martin Wheelwright, Deputy Attorney General for defendant […]

GENERAL MOTORS CORP., PLAINTIFF v. LINDEN CITY, DEFENDANT. Tax Court of New Jersey. February 2, 2005 Page 96 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 97 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

ACCUZIP, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT., QUARK, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Nos. 005744-2003, 004692-2002.Tax Court of New Jersey. August 13, 2009. Page 159 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 160 [EDITORS’ NOTE: THIS […]

GASTIME, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002003-2001Tax Court of New Jersey. May 24, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 159 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 160 Michael A. Guariglia, for plaintiff (McCarter English […]

CITY OF PLAINFIELD, PLAINTIFF, v. GOODWILL HOME AND MISSIONS, INC., DEFENDANT. Tax Court of New Jersey. August 6, 1982. Harold L. Hamlette for plaintiff. John J. Lamb for defendant (McCarter English, attorneys). ANDREW, J.T.C. Plaintiff City of Plainfield seeks review in this court of a judgment entered by the Union County Board of Taxation for […]

LAWRENCEVILLE GARDEN APARTMENTS, PLAINTIFF-APPELLANT, v. LAWRENCE TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted February 15, 1994. Decided March 11, 1994. Page 286 Before Judges KESTIN and WEFING. Katz, Ettin, Levine Kurzweil, attorneys for appellant (William C. Levine, on the brief). Katz Dougherty, attorneys for respondent (Thomas G. Tresansky, on the brief). Page 287 PER CURIAM. […]

DAHYABHAI S. AND USHA D. PATEL, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided December 7, 1993. Page 510 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 511 Leonard J. Witman for plaintiffs (Siegel, Witman Stadtmauer, attorneys). […]

BETH ISRAEL CEMETERY ASSOCIATION OF WOODBRIDGE, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. TOWNSHIP OF WOODBRIDGE, JOHN J. DEGNAN, ATTORNEY GENERAL OF THE STATE OF NEW JERSEY AND THE NEW JERSEY CEMETERY BOARD, DEFENDANTS. Tax Court of New Jersey. June 26, 1980. Page 150 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE […]