Category: New Jersey Tax Court Opinions

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. […]

NORTHVALE BOROUGH, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 30, 1998 Page 205 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 206 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

AMERICAN FIRE AND CASUALTY COMPANY, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. WEST AMERICAN INSURANCE COMPANY, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 2, 2003 Page 156 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 157 […]

WEST COLONIAL ENTERPRISES, LLC, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. 004173-2001 and 003277-2002Tax Court of New Jersey. January 29, 2003. Appeal from the Tax Court, Bianco, J.T.C. Page 577 Gregory G. Lotz, Esq., for plaintiff (Garippa, Lotz Giannuario, P.C., attorneys). William T. Rogers, III, Esq., for defendant (Wolff Samson, P.C., attorneys). BIANCO, J.T.C. Pursuant […]

SUN PIPE LINE CO., PLAINTIFF, v. TOWNSHIP OF WEST DEPTFORD, DEFENDANT. SUNOCO, INC. (R M), PLAINTIFF, v. TOWNSHIP OF WEST DEPTFORD, DEFENDANT. SUNOCO, INC (R M), PLAINTIFF, v. TOWNSHIP OF WEST DEPTFORD, DEFENDANT. SUNOCO PIPELINE LP, PLAINTIFF, v. TOWNSHIP OF WEST DEPTFORD, DEFENDANT. Tax Court of New Jersey. July 23, 2010. Page 467 [EDITORS’ NOTE: […]

ROMULUS DEVELOPMENT CORP., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF WEEHAWKEN, DEFENDANT-APPELLANT. ROMULUS DEVELOPMENT CORP., PLAINTIFF-RESPONDENT, v. TOWN OF WEST NEW YORK, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted February 19, 1987. Decided March 5, 1987. Appeal from the Tax Court of New Jersey. Venino Venino, attorneys for the appellant Township of Weehawken (Richard Venino of counsel and on […]

WALTER N. HOVLAND, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 19, 1984. Appeal from the Director of Taxation. Page 474 Walter N. Hovland, plaintiff, pro se. Michael W. Sozansky, Jr. for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). Page 475 HOPKINS, J.T.C. Plaintiff-taxpayer has appealed the […]

WILBERT C. MOREY AND JACQUELINE E. MOREY, PLAINTIFFS-APPELLANTS, v. BOROUGH OF WILDWOOD CREST, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued September 23, 1999. Decided October 8, 1999. Page 336 Before Judges KLEINER, CARCHMAN and LEFELT. William J. Sitar, argued the cause for appellants (Mandelbaum Mandelbaum, attorneys; Mr. Sitar, on the brief). Doreen Y. Corino, […]

PEPPERIDGE TREE REALTY CORP., PLAINTIFF, v. KINNELON BOROUGH, DEFENDANT. Tax Court of New Jersey. August 18, 2003 Page 58 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 59 John M. Mills for plaintiff (Mills Mills, attorneys). Karen Nagle Cornelius for defendant (Edward […]

NATIONAL WESTMINSTER BANK NEW JERSEY, PLAINTIFF, v. CITY OF BRIGANTINE, DEFENDANT. Tax Court of New Jersey. April 1, 1991. Page 503 Richard B. Nashel, Nashel Nashel, for plaintiff. William E. Gasbarro, for defendant. RIMM, J.T.C. This is a local property tax matter involving valuation and discrimination for the tax year 1989. The property is one […]

MICHAEL B. ADELHOCK § 1031 INTERMEDIARY, AND VITTORIO CROCK AND STELLA CROCE, PLAINTIFFS, v. CLERK OF BERGEN COUNTY, AND DIRECTOR, DIVISION OF TAXATION, DEFENDANTS. No. 000018-2002.Tax Court of New Jersey. November 2, 2006. Page 235 James A. Caporrino, for Plaintiffs (Park, Weinstein Caporrino, attorneys). Janet B. Greenberg, for defendant (Stuart Rabner, Attorney General of New […]

TOWNSHIP OF CHERRY HILL, PLAINTIFF, v. UNITED STATES LIFE INSURANCE CO. OF NEW YORK, DEFENDANT. Tax Court of New Jersey. March 20, 1980. Page 237 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 238 John L. Miller, Jr., for plaintiff (Miller Daniels, […]

JEFFERSON-HALSEY ROADS ASSOCIATES, L.P., PLAINTIFF-APPELLANT, v. PARSIPPANY-TROY HILLS TOWNSHIP (MORRIS COUNTY), DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted February 2, 1993. Decided March 3, 1993. Page 139 Berger Bornstein, attorneys for appellant (Lawrence S. Berger and Robert A. Bornstein, on the brief). Dorsey and Fisher, attorneys for respondent (John H. Dorsey, of counsel; Mr. Dorsey and […]

TAMKO ASPHALT PRODUCTS, INC. OF MARYLAND, PLAINTIFF, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 5, 1983. Page 447 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 448 Douglas G. Sanborn for plaintiff (Jamieson, McCardell, Moore, […]

H.J. BAILEY COMPANY, PLAINTIFF-RESPONDENT, v. NEPTUNE TOWNSHIP, DEFENDANT-APPELLANT. No. A-0421-07T2.Tax Court of New Jersey.Submitted January 8, 2008. Decided April 9, 2008. Page 269 On appeal from the Tax Court of New Jersey, Docket No. 3542-2007. Gene J. Anthony, Eatontown, attorney for appellant. Michael A. Vespasiano, attorney for respondent. Before Judges COBURN, FUENTES and CHAMBERS. The […]

HOME DEPOT, U.S.A., INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued October 15, 2009. Decided October 27, 2009. Appeal from the Tax Court, 24 N.J.Tax 23, granted summary judgment. Page 222 Before Judges AXELRAD, FISHER and ESPINOSA. Randy M. Mastro (Gibson, Dunn Crutcher, LLP) of the New York bar, admitted […]

SOUTHBRIDGE PARK, INC., PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT. Tax Court of New Jersey. December 24, 1981. Page 31 Nathan P. Wolf and Saul A. Wolfe for plaintiff (Skoloff Wolfe, attorneys). Anthony D. Andora for defendant (Andora, Palmisano, DeCotiis Harris, attorneys). HOPKINS, J.T.C. This case involves appeals from judgments of the Bergen County Board of […]

CENTRAL NATIONAL-GOTTESMAN, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 28, 1995. Page 546 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 547 Brian D. Spector for plaintiff (Spector Ehrenworth, attorneys). David Rabinowitz, of The New […]