Category: New Jersey Tax Court Opinions

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 […]

WALTER R. ZIMMERER, AND WALTER C. ZIMMERER, JR., PARTNERS DOING BUSINESS AS WALTER ZIMMERER SON, A PARTNERSHIP OF THE STATE OF NEW JERSEY, PLAINTIFFS, v. JANE CLAYTON, CLERK OF MONMOUTH COUNTY, AND STATE OF NEW JERSEY, DEFENDANTS. Tax Court of New Jersey. September 27, 1984. Page 16 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE […]

PRESIDENTIAL TOWERS, PLAINTIFF-APPELLANT, v. CITY OF PASSAIC, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued January 7, 1985. Decided February 4, 1985. Appeal from The Tax Court, Crabtree, J.T.C. Page 656 Before Judges MORTON I. GREENBERG, O’BRIEN and GAYNOR. Jonathan N. Harris argued the cause for appellant (Andora, Palmisano, DeCotiis Harris, attorneys; Jonathan N. Harris on the […]

AMERICAN TELEPHONE TELEGRAPH COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 23, 1993. Page 535 Jay R. Reuben for plaintiff. Margaret A. Holland for defendant (Fred DeVesa, Acting Attorney General of New Jersey, attorney). LARIO, J.T.C. This is an appeal by plaintiff, American Telephone Telegraph Company (AT T), from […]

ESTATE OF JOSEPHINE PELLIGRA, GERALD G. SCHWEIG-HART, SR., EXECUTOR, PLAINTIFFS v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 20, 2008. Page 659 Lawrence B. Diener, for plaintiff. Michael J. Spina, for defendant (Anne Milgram, Attorney General of New Jersey, attorney). PIZZUTO, J.T.C. This case presents the question of whether the ninety-day […]

MUNDELIEN DEVELOPMENT CORPORATION, PLAINTIFF-APPELLANT/CROSS-RESPONDENT, v. WEST CALDWELL TOWNSHIP, DEFENDANT-RESPONDENT/CROSS-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued April 11, 2000 Decided May 1, 2000 Page 50 Before Judges MUIR, Jr., and CUFF. Steven R. Irwin argued the cause for appellant/cross-respondent (Mandelbaum Mandelbaum, attorneys Mr. Irwin, on the brief). Jason Scott Solomon argued the cause for respondent/cross-appellant […]

NORTHFIELD CITY, A MUNICIPAL CORPORATION, PLAINTIFF, v. MARSHA ZELL, DEFENDANT. Tax Court of New Jersey. December 11, 1991. Thomas G. Smith for plaintiff (Megargee, Youngblood, Franklin Corcoran, attorneys). Page 181 Howard E. Drucks for defendant (Horn, Kaplan, Goldberg, Gorny Daniels, attorneys). LARIO, J.T.C. The question raised by this appeal is whether a purchaser of a […]

LITTON BUSINESS SYSTEMS, INC., PLAINTIFF-RESPONDENT AND CROSS-APPELLANT, v. BOROUGH OF MORRIS PLAINS, DEFENDANT-APPELLANT AND CROSS-RESPONDENT. Tax Court of New Jersey.Argued January 20, 1988. Decided February 16, 1988. Appeal from the Tax Court of New Jersey. Edward D. McKirdy argued the cause for appellant-cross-respondent (McKirdy Riskin, attorneys Edward D. McKirdy on the brief). Edward G. Rosenblum […]

TOYS “R” US, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 10, 1985. Page 52 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 53 Anthony J. Napodano for plaintiff (Anthony J. Napodano, attorney; Shea Gould of counsel; […]

JOHN C. MARRINAN AND EVELYN P. MARRINAN, PLAINTIFFS, v. STATE OF NEW JERSEY, DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 4, 1997 Page 48 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 49 Salvatore Salibello for plaintiff. Patrick […]

HOWELL TOWNSHIP, PLAINTIFF v. MONMOUTH COUNTY BOARD OF TAXATION AND U.S. HOME CORPORATION, DEFENDANT. Tax Court of New Jersey. March 19, 1999 Page 150 Joseph M. Hrymack, for plaintiff. Julian F. Gorelli, for defendant, Monmouth County Board of Taxation (Peter Verniero, Attorney General of New Jersey, attorney). Page 151 Arthur Stein, for intervenor, U.S. Home […]

JOHN W. KALPIN T/A GENERAL FOUNDRY COMPANY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. February 1, 1983. [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 173 Richard A. Koerner for plaintiff. Harley A. Williams, Deputy Attorney General, for […]

JOHN AND MARIO COPPA, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. April 23, 1986. Page 237 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 238 Joel Weiner for plaintiffs (Weiner Hendler, attorneys). Jeanne Gorrissen for defendant (W. Cary […]

TOWNSHIP OF UNION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 30, 1980. Page 16 J. Peter Jost, for plaintiff. Harry Haushalter, Deputy Attorney General, for defendant (John J. Degnan, Attorney General of New Jersey, attorney). Page 17 CONLEY, J.T.C. On October 1, 1979 the Director of the Division of […]

COCA-COLA BOTTLING COMPANY OF NEW YORK, PLAINTIFF, v. NEPTUNE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. January 8, 1986. Page 170 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 171 John E. Garippa for plaintiff (Garippa and Trevenen, attorneys). William J. O’Hagan, […]