Category: New Jersey Tax Court Opinions

BADISCHE CORPORATION (BASF), PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. July 26, 1994. Page 220 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 221 Seth I. Davenport for plaintiff (Garippa Davenport, attorneys; Charles J. Harrington, III, of counsel […]

POMPTON LAKES SENIOR CITIZENS HOUSING CORP., PLAINTIFF, v. BOROUGH OF POMPTON LAKES, DEFENDANT. Tax Court of New Jersey. February 25, 1997 Page 332 Karin H. Swanson for plaintiff (Johnson, Murphy, Hubner, McKeon, Wubbenhorst Appelt, attorneys). Scott T. Rumana for defendant (Sabbath, Struble, Ragno, Petrie, Oroho, Spinato Bonanno, attorneys). OPINION KUSKIN, J.T.C. I In this 1995 […]

PFIZER INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. GENERAL ENGINES COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. FEDERATED BRANDS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. WHIRLPOOL PROPERTIES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Nos. 000055-2006, 008807-2006, 008806-2006, 000066-2007.Tax Court of New Jersey. May 29, 2008. Page 117 [EDITORS’ […]

ESTATE OF ALVINA TAYLOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 011684-2009.Tax Court of New Jersey. February 24, 2010. Page 399 Matthew Wolfberg for plaintiff (Woljberg Wolfberg, LLC, attorneys). Heather Lynn Anderson for defendant (Anne Milgram, Attorney General of New Jersey, attorney). NARAYANAN, J.T.C. Defendant, Director, Division of Taxation (“Director”) moves for summary judgment […]

JOB HAINES HOME FOR THE AGED, PLAINTIFF, v. TOWNSHIP OF BLOOMFIELD, DEFENDANT. DOCKET NO. 001135-2000Tax Court of New Jersey. February 16, 2001 Page 409 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 410 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

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 […]

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, […]