Category: New Jersey Tax Court Opinions

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 […]

CHARLES BONSANGUE, PLAINTIFF, v. LITTLE EGG HARBOR TOWNSHIP, DEFENDANT. Tax Court of New Jersey. July 17, 1998 Page 440 Michael O’Donnell, for plaintiff (Peter Zipp, attorney). Susan L. Solda DeSimone, for defendant (Gilmore Monahan, attorneys). Page 441 AXELRAD, J.T.C. Taxpayer filed a complaint asserting that the increases made by the assessor in the 1997 real […]

UNITED JERSEY BANK — PEOPLES TRUST OF NJ, PLAINTIFF, v. LINCOLN PARK BOROUGH, DEFENDANT. Tax Court of New Jersey. May 24, 1991. Appeal from Morris County Board of Taxation. Page 550 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 551 [EDITORS’ NOTE: […]

UPS OASIS SUPPLY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 005150-2004.Tax Court of New Jersey. March 9, 2007. Page 321 Michael James Guerriero (Day Pitney, LLP, attorneys) and Richard D. Birns of the Pennsylvania bar, admitted pro hac vice, for plaintiff. Marlene G. Brown, for defendant (Stuart Rabner, Attorney General of New Jersey, […]

SEATRAIN LINES, PLAINTIFF, v. EDGEWATER BOROUGH, DEFENDANT. Tax Court of New Jersey. May 26, 1982. Transferred from the Tax Court to the Superior Court and heard by John J. Hopkins, J.T.C. as a temporarily assigned Superior Court judge. Thomas E. Durkin, Jr. and James J. Mahoney for plaintiff. Melvin Gittleman and Steven D. Muhlstock for […]

TWIN OAKS ASSOCIATES AND HEALTH RESOURCES OF MORRISTOWN, INC., PLAINTIFFS-APPELLANTS CROSS-RESPONDENTS, v. TOWN OF MORRISTOWN, DEFENDANT-RESPONDENT CROSS-APPELLANT. Tax Court of New Jersey.Argued April 10, 1989. Decided April 24, 1989. On appeal from the Tax Court of New Jersey. Robert F. Giancaterino argued the cause for appellants cross-respondents (Skoloff Wolfe, attorneys; Saul A. Wolfe, of counsel; […]

WEST WASHINGTON REALTY, PLAINTIFF-APPELLANT, v. BOROUGH OF WASHINGTON, DEFENDANT-RESPONDENT. EAST WASHINGTON REALTY, PLAINTIFF-APPELLANT, v. BOROUGH OF WASHINGTON, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted February 22, 1996. Decided March 19, 1996. Appeal from the Tax Court, Lasser, J.T.C. Page 706 Baldinger Levine, attorneys for appellant (Tedd S. Levine, on the brief). Conley Haushalter, attorneys for respondent […]

HIGHVIEW ESTATES, C/O BENJAMIN BERN, PLAINTIFF, v. BOROUGH OF ENGLEWOOD CLIFFS, DEFENDANT. Tax Court of New Jersey. December 28, 1983. Page 195 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 196 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

RIVER DRIVE VILLAGE, PLAINTIFF, v. CITY OF GARFIELD, DEFENDANT. Tax Court of New Jersey. September 11, 1985. Page 633 Daniel G. Keough for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys). Lawrence J. Jaskot for defendant (Fiore Jaskot, attorneys). KAHN, J.T.C. This is a local property tax case wherein plaintiff seeks a reduction of […]

UNIVERSAL FOLDING BOX CO., INC., PLAINTIFF, v. HOBOKEN CITY, DEFENDANT. Tax Court of New Jersey. August 21, 2000 Page 142 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). Vincent J. LaPaglia for defendant. Page 143 KAHN, J.T.C. This is the court’s determination of a tax appeal filed by plaintiff, Universal Folding Box Co., against the […]

FEDDERS FINANCIAL CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 4, 1981. Page 577 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 578 David W. Mills for plaintiff (Lowenstein, Sandler, Brochin, Kohl, Fisher Boylan, attorneys). Harry Haushalter, […]

DAUTEL BUILDERS, PLAINTIFF, v. BOROUGH OF FRANKLIN, DEFENDANT. Tax Court of New Jersey. October 18, 1990. Page 354 Robert F. Giancaterino, for plaintiff (Skoloff Wolfe, attorneys). Brian M. Laddey, for defendant (Laddey, Clark, Kienz, Parker, Coffin Ryan, attorneys). Page 355 CRABTREE, J.T.C. This is a farmland assessment case in which plaintiff seeks direct review of […]

JOSEPH WARREN, PLAINTIFF, v. TOWNSHIP OF JACKSON, DEFENDANT. Tax Court of New Jersey. September 30, 1980. Page 537 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 538 Joseph Warren plaintiff pro se. Joseph Martone for defendant Township of Jackson. RIMM, J.T.C. This […]

GABGEO, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DIRECTOR, DIVISION OF ALCOHOLIC BEVERAGE CONTROL, AND TOWNSHIP OF COLTS NECK, DEFENDANTS. Nos. 007640-2004 and 007676-2004.Tax Court of New Jersey. April 21, 2006. Page 39 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 40 […]

DRUGSTORE.COM, INC., PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000637-2003.Tax Court of New Jersey. February 11, 2008. Page 625 Sheryl M. Mintz (Herold and Haines, attorneys) an Arthur R. Rosen and Ann E. Schofield of the New York bar, admitted pro hac vice, for plaintiff. Marlene G. Brown, for defendant (Anne Milgram, Attorney General […]

MARINER’S LANDING, INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 19, 1989. Page 216 Mark G. Schwartz for plaintiff (McAllister, Westmoreland, Vesper Schwartz, attorneys). Herbert K. Glickman for defendant (W. Cary Edwards, Atty. Gen. of New Jersey, attorney). RIMM, J.T.C. This […]

EUGENE R. PAUL, PLAINTIFF-APPELLANT, v. UPPER FREEHOLD TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 13, 1996. Decided March 29, 1996. Page 713 Appellant Eugene R. Paul argued pro se. Philip G. Pagano argued for respondent (Magee, Pagano an Isherwood, attorneys; Mr. Pagano, on the brief). Before Judges KING, KLEINER and HUMPHREYS. PER CURIAM. Plaintiff […]

COASTAL EAGLE POINT OIL COMPANY, PLAINTIFF/RESPONDENT, v. WEST DEPTFORD TOWNSHIP, DEFENDANT/APPELLANT. COASTAL EAGLE POINT OIL COMPANY, PLAINTIFF/RESPONDENT, v. WESTVILLE BOROUGH, DEFENDANT/APPELLANT. Tax Court of New Jersey.Submitted April 12, 1995. Decided May 23, 1995. Appeal from the Tax Court of New Jersey. Edward G. Rosenblum argued the cause for appellants (Rosenblum Wolf Lloyd, attorneys; Mr. Rosenblum, […]

SCHIZOPHRENIA FOUNDATION OF NEW JERSEY, A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. TOWNSHIP OF MONTGOMERY, IN SOMERSET COUNTY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted January 23, 1984. Decided February 1, 1984. Appeal from the county board. Page 440 Before Judges ARD and […]