Category: New Jersey Tax Court Opinions

DAVID J. ENNIS NANCY F. ENNIS, PLAINTIFFS, v. ALEXANDRIA TOWNSHIP, (HUNTERDON COUNTY), DEFENDANT. Tax Court of New Jersey. November 12, 1993. Page 424 Anthony Della Pelle for plaintiff (Schneck, Price, Smith King, attorneys). J. Peter Jost for defendant. LASSER, P.J.T.C. Taxpayers seek application of N.J.S.A. 54:51A-8 (Freeze Act) to their 1992 local property tax assessment […]

HARRY C. MILLAR; AND MIDLANTIC NATIONAL BANK, A NATIONAL BANKING CORPORATION, AS EXECUTOR OF THE ESTATE OF HELEN M. MILLAR, DECEASED, PLAINTIFFS, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 27, 1987. Page 49 William H. Burns, Jr. for plaintiffs (Burns and Van Note, attorneys). David Katzenstein for […]

SOCIETY OF THE HOLY CHILD JESUS, ETC., PLAINTIFF, v. SUMMIT CITY, DEFENDANT. Nos. 007403-2005, 000352-2006.Tax Court of New Jersey. September 17, 2007. Christopher John Stracco, (Day Pitney LLP, attorneys for plaintiff). Garry J. Roettger, (Skoloff Wolfe, attorneys for defendant). SMALL, P.J.T.C. The plaintiff has made a motion for summary judgment declaring it to be entitled […]

OVERLOOK HOSPITAL ASSOCIATION, A NEW JERSEY NOT FOR PECUNIARY PROFIT CORPORATION, PLAINTIFF, v. CITY OF SUMMIT, DEFENDANT. Tax Court of New Jersey. September 22, 1983. Page 91 Edward T. Kenyon for plaintiff (Bourne, Noll Kenyon, attorneys). Frank A. Pizzi, for defendant. HOPKINS, J.T.C. These are appeals for the years 1980 and 1981 brought by Overlook […]

LEVITZ FURNITURE CORP., PLAINTIFF, v. BOROUGH OF PARAMUS, DEFENDANT. Tax Court of New Jersey. August 6, 1998 Page 484 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 485 Lawrence J. Berger, (Berger Bornstein), for plaintiff. Joseph A. Pojanowski, III, (Pojanowski Trawinski), for […]

WELLS REIT II-80 PARK PLAZA, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 006102-2007.Tax Court of New Jersey. Decided May 23, 2008. Page 99 Joseph A Boyle for plaintiff (Kelley, Drye Warren, LLP, attorneys). Heather Lynn Anderson for defendant (Anne Milgram, Attorney General of New Jersey, attorney). KUSKIN, J.T.C. Plaintiff seeks a refund under […]

GLENPOINTE ASSOCIATES, PLAINTIFF-APPELLANT, CROSS-RESPONDENT, v. TOWNSHIP OF TEANECK, DEFENDANT-RESPONDENT, CROSS-APPELLANT. Tax Court of New Jersey.Argued March 14, 1990. Decided July 10, 1990. Page 119 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 120 Daniel Amster argued the cause for appellant-cross-respondent (Amster Rosensweig, […]

PAPER MILL PLAYHOUSE, PLAINTIFF, v. TOWNSHIP OF MILLBURN, DEFENDANT. Tax Court of New Jersey. November 14, 1984. Appeal from Essex County Board of Taxation. Page 79 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 80 Vincent D. Manahan, III for plaintiff (Herrigel, […]

HUNTERDON MEDICAL CENTER, PLAINTIFF, v. TOWNSHIP OF READINGTON, DEFENDANT. Nos. 001064-2000, 000269-2001, 000663-2002, 000467-2003, 001414-2004, 001302-2005.Tax Court of New Jersey. March 26, 2009. Appeal from the Supreme Court, 195 N.J. 549, 951 A.2d 931, LaVecchia, J. Page 422 Susan A. Feeney, for plaintiff (McCarter English, attorneys). Martin Allen, for defendant (DiFrancesco, Bateman, Coley, Yospin, Kunzman, […]

POWDER MILL I ASSOCIATES AND POWDER MILL II ASSOCIATES, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF HAMILTON, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted March 20, 1985. Decided April 3, 1985. Salvatore Perillo, attorney for appellants. Blatt, Mairone, Biel, Zlotnick, Feinberg Griffith, attorneys for respondent (Mark Biel and Glenn E. […]

SIX CHERRY HILL, INC., PLAINTIFF, v. TOWNSHIP OF CHERRY HILL, DEFENDANT. ELEVEN CHERRY HILL, INC., PLAINTIFF, v. TOWNSHIP OF CHERRY HILL, DEFENDANT. Tax Court of New Jersey. Decided December 13, 1984. Page 121 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 122 […]

RICHARD AND LOIS CORRADO, PLAINTIFFS, v. TOWNSHIP OF MONTCLAIR, DEFENDANT. JEFFCOTT AND JENNIFER H. OGDEN, PLAINTIFFS, v. TOWNSHIP OF MONTCLAIR, DEFENDANT. MICHAEL AND DONNA RATLIFF, PLAINTIFFS, v. TOWNSHIP OF MONTCLAIR, DEFENDANT. Tax Court of New Jersey. July 22, 1999 Page 201 Calvin O. Trevenen, for plaintiffs (Harris Dickson, LLP, attorneys). Richard Seltzer, for defendant (Robert […]

CHESTERFIELD ASSOCIATES, PLAINTIFF, v. EDISON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 26, 1993. Page 196 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 197 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE […]

SANFORD FELD AND HERMINE FELD, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 9, 1981. Page 477 Herbert M. Gannet on the brief for plaintiffs (Gannet Apfel, attorneys). Mary R. Hamill, Deputy Atty. Gen. on the brief for defendant (James R. Zazzali, Atty. Gen. of New Jersey, attorney). CRABTREE, J.T.C. […]

CITY OF ATLANTIC CITY, PLAINTIFF-APPELLANT, v. ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued November 2, 2009. Decided November 24, 2009. On appeal from the Tax Court of New Jersey, Docket No. 0007351-2007, whose opinion is reported a 24 N.J.Tax 1 (2008). Page 281 Before Judges LISA, BAXTER and ALVAREZ. Richard M. […]

FRANK L. BUNTING, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 27, 1980. Page 190 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 191 William A. Shurts, for plaintiff (Felter, Cain Shurts, attorneys). Harley A. Williams, Deputy […]

SOUTHBRIDGE PARK, INC., PLAINTIFF-APPELLANT, v. BOROUGH OF FORT LEE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued February 28, 1984. Decided April 5, 1984. Before Judges ANTELL, JOELSON and McELROY. Appeal from the Tax Court. Saul A. Wolfe argued the cause for appellant (Skoloff Wolfe, attorneys; Saul A. Wolfe of counsel and on the brief). Page 352 […]

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 […]