Category: New Jersey Tax Court Opinions

JOHN J. BRUNETTI T/A RICHFIELD VILLAGE, PLAINTIFF, v. CITY OF CLIFTON, DEFENDANT. Tax Court of New Jersey. December 7, 1984. Page 162 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 163 Carl G. Weisenfeld for plaintiff (Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, […]

CONGOLEUM CORP., PLAINTIFF, v. HAMILTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 9, 1985. Page 437 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 438 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE […]

INMAR ASSOCIATES, INC., PLAINTIFF, v. TOWNSHIP OF EDISON, DEFENDANT. Tax Court of New Jersey. December 24, 1980. Page 60 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 61 Edward J. Egan for plaintiff. Peter A. DeSarno for defendant. Page 62 ANDREW, J.T.C. […]

HAROLD B. SNYDER, JR., AND KATHLEEN SNYDER, HIS WIFE, PETITIONERS, v. BOROUGH OF SOUTH PLAINFIELD, RESPONDENT. Tax Court of New Jersey. January 10, 1980. Page 4 Epstein, Epstein, Brown, Bosek Turndorf, for petitioner (Gary O. Turndorf, Elizabeth, appearing). Page 5 Roger A. Clapp, for respondent. ANDREW, J.T.C. This is an appeal by the petitioners (taxpayers) […]

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 […]

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 […]

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 […]