Category: New Jersey Tax Court Opinions

RICHARD M. DAVIS, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued telephonically October 23, 1995. Decided December 7, 1995. On appeal from Tax Court of New Jersey. R. Gregory Leonard argued the cause for appellant (Leonard Butler, P.C., attorneys; George W. Keefer, on the brief). Dennis M. Crawford argued the cause for […]

HARTZ MOUNTAIN INDUSTRIES, PLAINTIFF-APPELLANT, v. CITY OF JERSEY CITY, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued June 8, 2005 Decided June 20, 2005 On appeal from the Tax Court of New Jersey, Docket No. 5430-2002. Susan A. Feeney, argued the cause for appellant (McCarter English, attorneys; Ms. Feeney, of counsel; Ms. Feeney an Michael […]

WILLIAM B. SMITH AND MARY ANN SMITH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 27, 2005 Page 24 Michael A. Guariglia for plaintiff (McCarter English, LLP, attorneys). Carol Johnston for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney). PIZZUTO, J.T.C. The question presented in this matter is […]

RANDOM HOUSE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 13, 2005 Page 486 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 487 Martin I. Eisenstein of the Maine Bar, admitted pro hac vice (Brann Isaacson, […]

J.C. PENNEY COMPANY, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF LAWRENCE, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued May 26, 1987. Decided June 3, 1987. Appeal from the Tax Court of New Jersey. Michael W. Sozansky argued the cause for appellant (Schaff, Motiuk, Gladstone, Moeller and Ligorano, attorneys, Robert Gladstone and Michael W. Sozansky, of counsel, Michael W. […]

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 […]

UNITED JERSEY MORTGAGE COMPANY, A NEW JERSEY CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. October 27, 1980. As Revised September 30, 1981. Appeal from Taxation Division. Page 288 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 289 […]

DANIEL DOWD, PLAINTIFF, v. HOWELL TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 16, 1995. Michael F. Chiarella for plaintiff. Ernest Bongiovanni for defendant (Bongiovanni Pavliv, attorneys). Page 83 HAMILL, J.T.C. In this local property tax matter plaintiff, Daniel Dowd, challenges a denial of farmland assessment for the 1993 tax year. Farmland assessment was denied […]

AMERICAN DISPENSER CO., INC. PLAINTIFF, v. BOROUGH OF CARLSTADT, DEFENDANT. Tax Court of New Jersey. November 14, 1985. Page 71 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 72 Ronald M. Fraioli for plaintiff. John Langan, Jr. for defendant (Langan Lynch, attorneys). […]

ALPHA I, INC., PLAINTIFF, v. ROBERT K. THOMPSON, DIRECTOR, DIVISION OF TAXATION, ETC., DEFENDANT. Tax Court of New Jersey. June 13, 2000 Page 54 Zygmunt H. Goralski for plaintiff (Kiczek Goralski, attorneys). John Zimnis for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). KAHN, J.T.C. This is the court’s opinion with respect […]

CLARENCE L. BOSTIAN, JR., FRANKLIN TOWNSHIP TAXPAYERS ASSOCIATION, INC., PLAINTIFFS, v. FRANKLIN STATE BANK AND TOWNSHIP OF FRANKLIN, DEFENDANTS. Tax Court of New Jersey. April 3, 1980. Page 271 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 272 Leo Rosenblum for plaintiffs. […]

ATLANTIC CITY ELECTRIC CO., PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT. Tax Court of New Jersey. August 20, 1985. Page 555 Howard T. Rosen for plaintiff (Rosen, Weiss, Slattery Burstein, attorneys, and Lloyd, Megargee, Steedle, Youngblood Franklin, attorneys). Herbert K. Glickman for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. In this […]

PAULA HERSCHBERG, EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF MEYER HERSCHBERG, DECEASED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 20, 1981. Page 122 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 123 Kozinn and Bank […]