Category: New Jersey Tax Court Opinions

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 […]

CHEMICAL NEW JERSEY HOLDINGS, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 3, 2004 Decided December 17, 2004 Page 607 Before Judges COLLESTER, PARRILLO and GRALL. John R. Bailey, argued the cause for appellant (Shain, Schaffer Rafanello, attorneys; Marguerite M. Schaffer, of counsel; Mr. Bailey, […]

E.E. MORI, PLAINTIFF, v. TOWN OF SECAUCUS, DEFENDANT. TOWN OF SECAUCUS, PLAINTIFF, v. EUGENE E. MORI, DEFENDANT. Tax Court of New Jersey. May 21, 1996. Page 608 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 609 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

SYLVIA ANDERSON, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued October 26, 2009. Decided November 18, 2009. Page 276 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 277 Joanne Gottesman, Supervising Attorney, argued the cause for appellant (Rutgers […]

NATHAN R. SCHNITZER, PLAINTIFF, v. RUDOLPH F. RINDERER, JR., SANDRA RINDERER, CHRISTINE R. DEHNZ, TAX COLLECTOR OF BEACHWOOD, AND BOROUGH OF BEACHWOOD, DEFENDANTS. Tax Court of New Jersey. January 14, 1998 Appeal from the Superior Court, Chancery Division, Ocean County. Page 137 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

BRISTOL-MYERS COMPANY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. January 21, 1986. Page 134 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 135 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

JAMES STEWART, CHARLES STEWART AND THE ESTATE OF HERBERT J. MITSCHELE, PLAINTIFFS, v. ROXBURY TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 21, 1982. Page 659 Bernard A. Kuttner for plaintiffs (Kuttner, Toner DiBenedetto, attorneys). Alex Lazorisak for defendant. CONLEY, J.T.C. This is a local property tax matter which deals with the statutory requirement that […]

OTTO VENINO, JR. AND THOMAS M. VENINO, PLAINTIFFS, v. BOROUGH OF CARLSTADT, DEFENDANT. Tax Court of New Jersey. August 11, 1980. Page 173 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 174 Thomas M. Venino for plaintiff. Joseph P. Winberry for defendant. […]

JOHN J. BRUNETTI, PLAINTIFF, v. TOWNSHIP OF LACEY, DEFENDANT. Tax Court of New Jersey. September 14, 1984. Page 566 Herbert R. Ezor for plaintiff (Heller Laiks, Attorneys). Michael H. Mathis for defendant. RIMM, J.T.C. These local property tax matters involve farmland assessments for tax years 1982 and 1983. The subject property is known and designated […]

CITY OF NEWARK, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF JEFFERSON, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued September 22, 1992. Decided October 26, 1992. Page 218 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 219 Courter, Kobert, Laufer, Purcell Cohen, attorney for appellant (Lawrence P. […]

MOUNTAIN VIEW CROSSING INVESTORS LLC, PLAINTIFF, v. TOWNSHIP OF WAYNE, DEFENDANT. 001045-2001 001687-2002Tax Court of New Jersey. May 27, 2003. Appeal from the Tax Court, Kuskin, J.T.C. Page 613 Nathan P. Wolf, for plaintiff (Rosenblum, Wolf Lloyd, attorneys). Heather A. Turnbull, for defendant (Skoloff Wolfe, attorneys). KUSKIN, J.T.C. In these local property tax matters, plaintiff […]

MORT JABLIN, PLAINTIFF-APPELLANT, v. BOROUGH OF NORTHVALE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted June 11, 1991. Decided July 5, 1991. Page 104 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 105 Mandelbaum Mandelbaum, attorneys for appellant (Steven R. Irwin, on the brief). […]

LEONARD I. AND JANET B. KANAREK, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 24, 1995. Page 590 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 591 Leonard I. and Janet B. Kanarek, plaintiffs pro se. Joseph […]

CITY OF HACKENSACK, PLAINTIFF, v. HACKENSACK MEDICAL CENTER, DEFENDANT. Tax Court of New Jersey. January 6, 1988. Steven Muhlstock for plaintiff (Gittleman, Muhlstock Meyers, attorneys). Robert M. Jacobs for defendant (Winne, Banta, Rizzi, Hetherington Basralian, attorneys). Page 461 CRABTREE, J.T.C. Plaintiff seeks review of a judgment of the Bergen County Board of Taxation granting property […]

NEW JERSEY-AMERICAN WATER CO., INC., PLAINTIFF, v. BOROUGH OF JAMESBURG, DEFENDANT. 004312-2001Tax Court of New Jersey. May 28, 2003. Appeal from the Tax Court, Kahn, J.T.C. Page 638 William D. Hogan for plaintiff (Cozen O’Connor, attorneys). Paul Tannenbaum for defendant (Zipp Tannenbaum, attorneys). KAHN, J.T.C. This is the court’s determination with respect to cross-motions for […]

CRANBURY TOWNSHIP, PLAINTIFF, v. MIDDLESEX COUNTY BOARD OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 13, 1984. Page 502 William C. Moran, Jr., for plaintiff (Huff, Moran Balint, attorneys). Harry Haushalter, for defendant (Irwin I. Kimmelman, Atty. Gen. of the State of N.J., attorney). Page 503 ANDREW, J.T.C. This is an appeal by Cranbury […]

ESTATE OF FRANK J. EHRINGER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 009126-2008.Tax Court of New Jersey. April 30, 2009. Page 600 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 601 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN […]

TOZOUR ENERGY SYSTEMS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 007698-2004.Tax Court of New Jersey. April 3, 2007. Page 342 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 343 Wendi L. Kotzen, for plaintiff (Ballard Spahr Andrews Ingersoll, LLP, attorneys). […]

RICHARD HINCK AND ALICE HINCK, PLAINTIFFS, v. TOWNSHIP OF WALL, DEFENDANT. Tax Court of New Jersey. July 24, 1981. Page 97 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 98 Stephen T. Keane for plaintiff. Geoffrey S. Cramer for defendant (Mangini, Gilroy […]

ARP REALTY ASSOCIATES, PLAINTIFF, v. WASHINGTON BOROUGH, DEFENDANT. Tax Court of New Jersey. January 13, 1997 Michael I. Schneck, Jill Daitch Rosenberg for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys). Richard M. Conley for defendant (Conley Haushalter, attorneys). Page 282 KUSKIN, J.T.C. In this 1996 local property tax appeal, the defendant Borough of […]