Category: New Jersey Tax Court Opinions

METPATH, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. April 8, 1982. Page 278 Adrian M. Foley, Jr. for plaintiff (Connell, Foley Geiser, attorneys). Harley A. Williams for defendant (James R. Zazzali, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. This case involves a claim for exemption from the New Jersey […]

CLOROX PRODUCTS MANUFACTURING COMPANY, A DELAWARE CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 007867-2004.Tax Court of New Jersey. November 29, 2006. Page 261 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 262 Paul H. Frankel and Mitchell A. Newark for […]

CHESTERFIELD ASSOCIATES, PLAINTIFF-APPELLANT, v. EDISON TOWNSHIP, (MIDDLESEX COUNTY), DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued February 15, 1994. Decided March 24, 1994. Before Judges PRESSLER and BROCHIN. On appeal from the New Jersey Tax Court, whose decision is reported at 13 N.J. Tax 195 (Tax 1993) Page 182 Harold A. Kuskin argued the cause for appellant […]

MALCOLM S. FORBES, JR., EXECUTOR OF THE ESTATE OF MALCOLM S. FORBES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. Decided August 24, 1994. Page 258 John Kandravy and Bryan E. Bloom for plaintiff (Shanley Fisher, attorneys). Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of […]

WEDGEWOOD KNOLLS CONDOMINIUM ASSOCIATION, ET AL., PLAINTIFFS, v. BOROUGH OF WEST PATERSON, DEFENDANT. Tax Court of New Jersey. February 21, 1991. Page 515 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 516 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN […]

LOGISTICS INDUSTRIES CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. LYDALL ATLANTIC, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 21, 1981. Page 485 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 486 James Greenberg for […]

UNITED STATES POSTAL SERVICE, PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. October 5, 1988. Page 218 Richard A. Correa, admitted pro hac vice, for plaintiff (Samuel A. Alito, United States Attorney, attorney). Norman A. Doyle, Jr., for defendant (Doyle Brady, attorneys). CRABTREE, J.T.C. This is a local property tax case wherein […]

AETNA BURGLAR FIRE ALARM COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 11, 1997 Page 585 Hal K. Haveson for plaintiff (Haveson Otis, attorneys). Patrick DeAlmeida for defendant (Peter Verniero, Attorney General of New Jersey, attorney). AXELRAD, J.T.C. Aetna Burglar Fire Alarm Corporation (“Aetna”), a New Jersey corporation, appeals […]

DANIEL SCHIFF AND ADELAIDE SCHIFF, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 31, 1995. Page 371 Mark A. Goldsmith for plaintiffs (Herrick, Feinstein, attorneys; Mark A. Goldsmith and Steven M. Richman on the brief). Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). Page 372 […]

STANFORD ENTERPRISES, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. Tax Court of New Jersey. May 22, 1980. Page 318 Harold R. Teltser for plaintiff. Skoloff Wolfe for defendant (Marvin Olick appearing). HOPKINS, J.T.C. This is an appeal from the judgment of the Essex County Board of Taxation as to the assessed value of property described […]

BRAE ASSOCIATES C/O HERTZ REALTY, PLAINTIFF-APPELLANT, v. BOROUGH OF PARK RIDGE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 8, 1993. Decided December 29, 1993. Before Judges GAULKIN and D’ANNUNZIO. On appeal from Tax Court of New Jersey. Steven R. Irwin argued the cause for appellant (Mandelbaum Mandelbaum, attorneys; Mr. Irwin on the brief). John J. […]

NINE FRANKLIN CORP., PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted December 2, 1992. Decided January 8, 1993. Page 122 Lowenstein, Sandler, Kohl, Fisher Boylan, attorneys for appellant (John L. Berger, on the brief). Page 123 Robert J. Del Tufo, Attorney General of New […]

RIEGEL PRODUCTS CORPORATION, PLAINTIFF, v. MILFORD BOROUGH, DEFENDANT. Tax Court of New Jersey. Decided January 12, 1994. Page 547 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 548 Seth I. Davenport and Gregory G. Lotz for plaintiff (Garippa Davenport, attorneys). Richard M. […]

CITY OF ATLANTIC CITY, PLAINTIFF-APPELLANT, v. CALIFORNIA AVENUE VENTURES, LLC, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued October 3, 2005. Decided March 27, 2006. Page 63 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 64 James L. Esposito, argued the cause […]

DAVID R. RUDD, PLAINTIFF, v. TOWNSHIP OF CRANFORD, DEFENDANT. Tax Court of New Jersey. March 5, 1982. Page 237 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 238 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

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 […]