Category: New Jersey Tax Court Opinions

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 […]

HOLT HAULING WAREHOUSING SYSTEM, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 24, 1987. Page 447 Hersh Kozlov for plaintiff (Kozlov, Seaton Romanini, attorneys). David Dembe for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). LARIO, J.T.C. Holt Hauling Warehousing System, Inc. [Holt] appeals from an assessment […]

FOURMOST, INC., ET AL., PLAINTIFFS, v. PARSIPPANY-TROY HILLS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided March 7, 1990. Appeal from County Board of Taxation. Page 58 Steven R. Irwin for plaintiffs (Mandelbaum Mandelbaum, attorneys). Jane M. Coviello for defendant (Villoresi, Edwards Jansen, attorneys). LASSER, P.J.T.C. These cases involve a small strip-shopping center known as […]

RT. 88 OFFICE ASSOC. LTD., PLAINTIFF, v. TOWNSHIP OF BRICK, DEFENDANT. Tax Court of New Jersey. December 7, 1992. Page 15 Robert A. Bornstein for plaintiff (Berger Bornstein, attorneys). Thomas M. Savon for defendant (Gilmore Monahan, attorneys). RIMM, J.T.C. This is a local property tax matter in which the municipality seeks to dismiss the complaint […]

FREEHOLD TOWNSHIP, PLAINTIFF, v. JAVIN PARTNERSHIP, DEFENDANT. Tax Court of New Jersey. June 21, 1995. Page 89 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 90 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE […]

ERNEST H. AND JEANNE B. SUTKOWSKI, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 20, 1996 Mark A. Goldsmith and Steven M. Richman for plaintiffs (Herrick, Feinstein, attorneys). Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). Page 232 CRABTREE, J.T.C. Plaintiffs seek review of a […]

EVALYN SHIPPEE, PLAINTIFF, v. BRICK TOWNSHIP, DEFENDANT. JOHN SHIPPEE, PLAINTIFF, v. BRICK TOWNSHIP, DEFENDANT. 002493-01 002495-01 002497-01Tax Court of New Jersey. November 4, 2002. Appeal from the Tax Court, Small, P.J.T.C. Page 428 Steven I. Irwin, for plaintiffs (Mandelbaum Mandelbaum, attorneys). Diana L. Anderson, for defendant (Carluccio, Leone, Dimon, Doyle Sacks, attorneys). SMALL, P.J.T.C. In […]

COLISEUM PIZZERIA, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 007864-2004.Tax Court of New Jersey. Decided: September 22, 2008. Approved for Publication In the New Jersey Tax Court Reports. Page 370 Stanley L. Wyrzykowski for plaintiff. Heather Lynn Anderson for defendant, (Anne Milgram, Attorney General of New Jersey, attorney). PIZZUTO, J.T.C. Defendant Director of […]

GENERAL BUILDING PRODUCTS CORP., PLAINTIFF, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 3, 1994. Page 233 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 234 John R. Halleran for plaintiff (Giordano, Halleran Ciesla, attorneys; […]

SUNSHINE BISCUITS, INC., PLAINTIFF, v. BOROUGH OF SAYREVILLE, DEFENDANT. Tax Court of New Jersey. August 2, 1982. Page 487 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 488 Harold A. Kuskin for plaintiff (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). Alan J. Karcher, […]

CHARLES H. PINSON, PLAINTIFF, v. TOWNSHIP OF BERNARDS, DEFENDANT. Tax Court of New Jersey. May 29, 1980. Page 352 Ellen M. Pinson for plaintiff. Louis P. Rago for defendant. ANDREW, J.T.C. The taxpayer, plaintiff, appeals from judgments of the Somerset County Board of Taxation which affirmed the original assessments as set by the assessor for […]

TRANSCONTINENTAL GAS PIPE LINE CORPORATION, PLAINTIFF, v. BERNARDS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. July 23, 1985. Page 509 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 510 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

BENEFICIAL FACILITIES CORPORATION, AND HAMILTON ASSOCIATES LIMITED PARTNERSHIP, PLAINTIFFS-RESPONDENTS, CROSS-APPELLANTS, v. BOROUGH OF PEAPACK AND GLADSTONE, DEFENDANT-APPELLANT. BENEFICIAL MANAGEMENT HEADQUARTERS, INC. (II), PLAINTIFF-RESPONDENT, CROSS-APPELLANT, v. BOROUGH OF PEAPACK AND GLADSTONE, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued April 28, 1992. Decided May 18, 1992. Appeal from the Tax Court of New Jersey. Richard M. Conley argued […]

ATLANTIC CITY AIRLINES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 1, 1982. Page 98 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 99 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

FISHER-STEVENS, INC., A NEW JERSEY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 24, 1981. Page 560 Robert J. Moravsik for plaintiff. Martin L. Wheelwright for defendant (James R. Zazzali, Atty. Gen. of N.J., atty.). CONLEY, J.T.C. The Director of the Division of Taxation issued a letter ruling on […]

ESSEX COUNTY BOARD OF TAXATION, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF CALDWELL, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, AND DONALD SHERMAN, TAX ASSESSOR OF THE TOWNSHIP OF CALDWELL, DEFENDANTS-APPELLANTS. Superior Court of New Jersey, Appellate Division.Submitted December 17, 2002 Decided January 17, 2003 Page 189 Appeal from the Tax Court, Bianco, J.T.C. Page 190 […]

AMERADA HESS CORPORATION, DIAMOND SHAMROCK CORPORATION, SHELL OIL COMPANY, CITIES SERVICE COMPANY, EXXON CORPORATION, ATLANTIC RICHFIELD COMPANY, UNION OIL COMPANY OF CALIFORNIA, MOBIL OIL CORPORATION, PHILLIPS PETROLEUM COMPANY, GULF OIL CORPORATION, CHEVRON U.S.A. INC., CONNOCO INC., TEXACO, INC., TENNECO OIL COMPANY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 14, […]

9W CONTRACTORS, INC., PLAINTIFF, v. ENGLEWOOD CLIFFS BOROUGH, DEFENDANT. VIRGINIA FAUST, PLAINTIFF, v. ENGLEWOOD CLIFFS BOROUGH, DEFENDANT. Tax Court of New Jersey. September 17, 1980. Page 466 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 467 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

CHEMICAL REALTY CORPORATION, PLAINTIFF-RESPONDENT-CROSS-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT-CROSS-RESPONDENT. Tax Court of New Jersey.Submitted May 14, 1984. Decided May 21, 1984. Before Judges ARD, MORTON I. GREENBERG and TRAUTWEIN. Page 449 Appeal from the Tax Court. Irwin I. Kimmelman, Attorney General, attorney for appellant-cross-respondent (James J. Ciancia, Assistant Attorney General, of counsel; Martin L. […]