Category: New Jersey Tax Court Opinions

WEST COLONIAL ENTERPRISES, LLC, PLAINTIFF-APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued: September 30, 2003 Decided: February 11, 2004 Page 591 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 592 Gregory G. Lotz argued the cause […]

SUSAN BELLES, PLAINTIFF, v. EAST AMWELL TOWNSHIP, DEFENDANT. Tax Court of New Jersey. January 5, 1981. Page 104 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 105 Thomas B. Mading for plaintiff. George M. Dilts for defendant (Bernhard, Durst Dilts, attorneys). CONLEY, […]

125 MONITOR STREET LLC, PLAINTIFF, v. JERSEY CITY, DEFENDANT. Tax Court of New Jersey. January 15, 2004 Page 233 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 234 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

CITY OF ATLANTIC CITY, PLAINTIFF, v. ZACHARIAS TRUPOS, ET AL., DEFENDANTS, AND THE ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANT. IN RE MILLER, GALLAGHER GRIMLEY. No. 011248-2009.Tax Court of New Jersey. August 4, 2009.[1] [1] This opinion is a supplement and amplification of the court’s bench opinion of July 31, 2009. It was approved for publication […]

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 […]

CITY OF JERSEY CITY, DIVISION OF WATER, PLAINTIFF, v. TOWNSHIP OF PARSIPPANY-TROY HILLS, DEFENDANT. Tax Court of New Jersey. June 11, 1997 Page 505 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 506 Philip Elberg for plaintiff (Medvin Elberg, attorneys). Henry N. […]

EXXON CORPORATION, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. EAST BRUNSWICK TP., OLD BRIDGE TP., WOODBRIDGE TP., MIDDLESEX COUNTY BD. OF TAXATION AND DIRECTOR, DIVISION OF TAXATION, DEFENDANTS. EXXON CORPORATION, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. EAST BRUNSWICK TP., OLD BRIDGE TP., WOODBRIDGE TP., DEFENDANTS. Tax Court of […]

GEORGE V. RICHARDSON, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 9, 1994. Page 357 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 358 George V. Richardson, plaintiff, pro se. Joseph Fogelson, for defendant (Deborah T. Poritz, […]

HARRISON REALTY CORP., PLAINTIFF-APPELLANT, v. TOWN OF HARRISON, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 12, 1997 Decided December 4, 1997 Page 175 Before Judges PETRELLA and EICHEN. Alan R. Hammer argued the cause for appellant (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys; Mr. Hammer, Michael I. Schneck, and Jill Daitch Rosenberg, […]

AMERICAN HYDRO POWER PARTNERS, PLAINTIFF, v. CITY OF CLIFTON, DEFENDANT. Tax Court of New Jersey. February 14, 1990. Page 13 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 14 Kevin J. Coakley, for plaintiff (Connell, Foley Geiser, attorneys). Nathan P. Wolf, for […]

303, INC., PLAINTIFF, v. CITY OF NORTH WILDWOOD, DEFENDANT. Tax Court of New Jersey. June 11, 2004 Page 377 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 378 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

TOWNSHIP OF HOLMDEL, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued October 1, 1991. Decided October 21, 1991. Page 113 Mary R. Hamill, Deputy Attorney General, argued the cause for appellant (Robert J. Del Tufo, Attorney General, attorney Mary C. Jacobson, Deputy […]

DAVIS ASSOCIATES, L.L.C., PLAINTIFF, v. STAFFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 22, 2000. Page 622 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 623 S. David Brandt, Mark K. Chase, George J. Kroculik, for plaintiff (Brandt, Haughey, Penberthy, Lewis […]