Category: New Jersey Tax Court Opinions

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; […]

ADVO, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 28, 2010. Page 505 Susan A. Feeney for plaintiff (McCarter English, LLP, attorneys; Open Weaver Banks, on the brief). Page 506 Julia F. Moore for defendant (Paula T. Dow, Attorney General of New Jersey, attorney). DeALMEIDA, P.J.T.C. The central issue […]

LAWRENCE RUSSO, JR., PLAINTIFF-RESPONDENT, v. BOROUGH OF CARLSTADT, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued September 23, 1998 Decided October 9, 1998 Page 520 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 521 Before Judges LONG, KESTIN and WEFING. Alfred A. […]

TOWN OF BLOOMFIELD, PLAINTIFF, v. PARKWAY INDUSTRIAL CENTER, AND GARDEN STATE BUILDING, DEFENDANTS. Tax Court of New Jersey. August 21, 1981. Page 221 Appeal from the Superior Court, Appellate Division. Page 222 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 223 John […]

STINNES INTEROIL, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 16, 1985. Appeal from Division of Taxation. Page 474 Peter R. Bray for plaintiff (Cole, Geaney, Yamner Byrne, attorneys). Jeanne E. Gorrissen for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). KAHN, J.T.C. This is an appeal […]

TERRACE VIEW GARDENS, PLAINTIFF-APPELLANT, v. TOWNSHIP OF DOVER, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued February 22, 1983. Decided March 15, 1983. Before Judges MILMED, MORTON I. GREENBERG and FURMAN. On appeal from the Tax Court of New Jersey. Edward G. Rosenblum argued the cause for plaintiff-appellant (Rosenblum Rosenblum, attorneys). Edmund J. Corrigan, Assistant Township Attorney […]

CITY OF NEWARK, PLAINTIFF, v. TOWNSHIP OF VERNON, DEFENDANT. Tax Court of New Jersey. April 1, 1980. Page 91 Philip S. Elberg, for plaintiff. Page 92 Rosenblum Rosenblum, for defendant (Leo Rosenblum, appearing). EVERS, J.T.C. The City of Newark appeals the denial of the Sussex County Tax Board of its claim for a reduction of […]

MILLTOWN INDUSTRIAL SITES, PLAINTIFF, v. MILLTOWN BOROUGH, DEFENDANT. Tax Court of New Jersey. August 25, 1992. Robert Bornstein for plaintiff (Berger Bornstein, attorneys). Thomas J. Cafferty for defendant (McGimpsey Cafferty, attorneys). ANDREW, J.T.C. The issue in this local property tax case is whether plaintiff’s complaint must be dismissed for its failure to pay delinquent municipal […]

WESTMOUNT PLAZA, PLAINTIFF, v. TOWNSHIP OF PARSIPPANY TROY HILLS, DEFENDANT. Tax Court of New Jersey. March 20, 1990. Page 128 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 129 Harold A. Kuskin for plaintiff (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). Jane M. […]

EMANUEL MISSIONARY BAPTIST CHURCH, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. April 2, 1980. Page 265 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 266 Harvey L. Weiss for plaintiff (Stern Weiss, attorneys). Melvin Simon, Assistant Corporation Counsel, […]

1445-94 2175-95 2024-96 1503-97 894-98 UNIVERSAL FOLDING BOX CO., INC., PLAINTIFF, v. HOBOKEN CITY, DEFENDANT. Tax Court of New Jersey. January 2, 2002. Appeal from the Tax Court, Kahn, J.T.C. Page 2 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). Peter J. Zipp, for defendant (Zipp Tannenbaum, attorneys). KAHN, J.T.C. This is the court’s decision […]

VORNADO, INC., PLAINTIFF, v. BOROUGH OF TOTOWA, DEFENDANT. Tax Court of New Jersey. April 7, 1986. Page 215 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 216 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

BERGEN COUNTY, PLAINTIFF, v. LEONIA BOROUGH, DEFENDANT. BERGEN COUNTY, PLAINTIFF, v. FRANKLIN LAKES BOROUGH, DEFENDANT. Tax Court of New Jersey. July 27, 1994. Page 143 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 144 Peter J. Scandariato, for plaintiff (Smith, Don, Alampi […]

EVESHAM TOWNSHIP, PLAINTIFF, v. PAUL F. NYE, JR., DEFENDANT. Tax Court of New Jersey. August 10, 1981. Page 184 Keith A. Szendrey for plaintiff (Ruggierio Freedman, attorneys). Marshall E. Family for defendant. LARIO, J.T.C. Defendant has filed a motion to dismiss the municipality’s appeals, alleging, that the complaints were filed with this court out of […]

RED BANK BOROUGH, PLAINTIFF, v. NEW JERSEY BELL TELEPHONE COMPANY, DEFENDANT. Tax Court of New Jersey. February 6, 1986. Page 153 Jeffrey A. Nadell for plaintiff (Carton, Nary, Witt Arvanitis, attorneys). Joseph P. McMenamy for defendant. LARIO, J.T.C. This is a complaint filed by Red Bank Borough under the provisions of N.J.S.A. 54:51A-7 commonly referred […]

WHEATON INDUSTRIES, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. Decided April 18, 1990. Appeal from Division of Taxation. Page 140 Laurence J. DiStefano, Jr., for plaintiff (DiStefano Goff, attorneys). Page 141 Herbert K. Glickman, for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LARIO, J.T.C. Wheaton Industries appeals […]

WATNONG ASSOCIATES, INC., PLAINTIFF, v. TOWNSHIP OF MORRIS, DEFENDANT. Tax Court of New Jersey. May 21, 1990. Page 109 Harold A. Kuskin for plaintiff (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). John M. Mills, III, for defendant (Mills, Hock, Dangler Mills, attorneys). Page 110 ANDREW, J.T.C. In this local property tax matter plaintiff, Watnong Associates, Inc., […]

WCI-WESTINGHOUSE, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF EDISON, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued September 15, 1986. Decided October 1, 1986. Page 87 Appeal from the Tax Court of New Jersey. Anthony D. Andora argued the cause for appellant (Andora, Palmisano, Harris Romano, attorneys; Anthony D. Andora, of counsel; Joseph M. Andresini on the brief). Frank […]

PINE PLAZA ASSOCIATES, L.L.C., PLAINTIFF, v. HANOVER TOWNSHIP, DEFENDANT. Tax Court of New Jersey. December 12, 1996 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 PRODUCT OF THE […]