Category: New Jersey Tax Court Opinions

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 […]

ESTATE OF RAYMOND P. LANSING, BY MARIAN E. LANSING, EXECUTRIX, PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF TREASURY, DIVISION OF TAXATION AND SIDNEY GLASER, DEFENDANTS. Tax Court of New Jersey. November 30, 1983. Page 138 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT […]

SUMMERTON SHOPPING PLAZA, PLAINTIFF-APPELLANT, v. MANALAPAN TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 13, 1994. Decided January 9, 1995. Page 174 Alan R. Hammer argued the cause for appellant (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, attorneys; Mr. Hammer, of counsel; Mr. Hammer, Michael I. Schneck and David L. Wecht, on the brief). Linda […]

CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. FRANCES GINNETTI, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Submitted May 24, 2000. Decided June 22, 2000. On appeal from the Tax Court of New Jersey, whose opinion is reported at 17 N.J.Tax 354 (Tax 1998). Before Judges KING, CARCHMAN and LEFELT. George K. Miller, Jr., attorney for appellant […]

GLOBAL TERMINAL AND CONTAINER SERVICES, INC., PLAINTIFF, v. NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 13, 1987. Page 153 Steven Levitt (Hannoch Weisman, attorneys) and Stephen Zweig, admitted pro hac vice, for plaintiff (Lambos, Flynn, Nyland Giardino, attorneys). David Katzenstein for defendant (W. Cary Edwards, Attorney General of New Jersey, […]

BOROUGH OF FORT LEE, PLAINTIFF, v. INVESCO HOLDING CORPORATION, DEFENDANT. Tax Court of New Jersey. September 11, 1981. Page 333 Anthony D. Andora for plaintiff (Andora, Palmisano, DeCotiis Harris, attorneys). Carl G. Weisenfeld for defendant (Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, attorneys). HOPKINS, J.T.C. This matter is on remand from the Appellate Division with instructions […]

JOSEPH BELMONT AND JUNE BELMONT, HIS WIFE, PLAINTIFFS, v. WAYNE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. January 4, 1983. [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 111 Carl R. Woodward, III, for plaintiffs (Sweeney, Bozonelis, Staehle Woodward, attorneys). Holly Stern […]

LEONARD VAN WINGERDEN, PLAINTIFF-RESPONDENT, v. LAFAYETTE TOWNSHIP, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued November 28, 2000 Decided December 19, 2000 On appeal from the Tax Court of New Jersey, Docket Nos. 008311-93 and 007139-94, whose opinion is reported a 18 N.J.Tax 81 (Tax 1999). Before Judges PRESSLER, KESTIN and CIANCIA. Richard I. Clark, […]

STEM BROTHERS, INC., PLAINTIFF, v. ALEXANDRIA TOWNSHIP, DEFENDANT. Tax Court of New Jersey. August 16, 1984. Page 538 Gary T. Gann for plaintiff. R. Dale Winget for defendant. CONLEY, J.T.C. This is a local property tax case in which the taxpayer, a home heating oil distributor, challenges its assessment on the grounds that its fuel […]

TEXAS EASTERN TRANSMISSION CORPORATION, PLAINTIFF, v. DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 4, 1990. Page 199 Before Judges ANDREW, CRABTREE, HOPKINS, LARIO, LASSER RIMM pursuant to R. 8:8-6. Edwin C. Landis for plaintiff (Meyner Landis, attorneys). Page 200 Carolyn Lurry Mapp for defendant (Robert J. Del Tufo, […]

ALEXANDER GOTTDIENER AND ERNEST GOTTDIENER, PLAINTIFFS, v. TOWNSHIP OF ROXBURY, DEFENDANT. Tax Court of New Jersey. February 9, 1981. Page 207 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 208 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

HUNTERDON MEDICAL CENTER, PLAINTIFF v. READINGTON TOWNSHIP, DEFENDANT. Nos. 001064-2000, 000269-2001, 000663-2002.Tax Court of New Jersey. May 11, 2005 Page 303 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 304 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

MICHAEL HELEN KAPLAN, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. MORRIS SANDRA LISMAN-KAPLAN, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Nos. 000032-2006, 000039-2006.Tax Court of New Jersey. January 8, 2008. Page 595 Harold Leib (Harold Leib Associates, P.A., attorneys) and Ronald S. Blumstein, for plaintiff. Ramanjit K. Chawla, for defendant (Anne Milgram, Attorney General of […]

UNB INVESTMENT COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 12, 2004 Page 355 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 356 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

CITY OF EGG HARBOR CITY, PLAINTIFF, v. COUNTY OF ATLANTIC COUNTY, RCA SERVICE COMPANY AND RCA CORPORATION, DEFENDANTS. v. NEW JERSEY DEPARTMENT OF CORRECTIONS, DEFENDANT-INTERVENOR. Tax Court of New Jersey. Decided May 4, 1988. Page 8 Jeffrey D. Light for plaintiff (Wilson, Fusco, Scerni Light, attorneys). James J. Cook for defendants RCA Service Company and […]

TEXACO INC., A DELAWARE CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, DEFENDANT. Tax Court of New Jersey. February 18, 1994. Laurence Reich (Carpenter, Bennett Morrissey, attorneys) and Fredric J. Attermeier, admitted pro hac vice, for plaintiff. Sarah T. Darrow for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). LASSER, […]

PENNWALT CORP., PLAINTIFF, v. TOWNSHIP OF HOLMDEL, DEFENDANT. Tax Court of New Jersey. January 13, 1982. Page 52 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 53 John E. Garippa for plaintiff. James A. Kennedy for defendant (Gagliano, Tucci Kennedy, attorneys). RIMM, […]

GENERAL CERAMICS, INC., PLAINTIFF v. BOROUGH OF WANAQUE, DEFENDANT. NATIONAL BERYLLIA CORP., PLAINTIFF v. BOROUGH OF WANAQUE, DEFENDANT. HASKELL PROPERTIES, LLC, PLAINTIFF v. BOROUGH OF WANAQUE, DEFENDANT. Tax Court of New Jersey. November 6, 2003 Page 134 Frank E. Ferruggia, for plaintiff (McCarter English, attorneys). Anthony Fiorello, for defendant. KUSKIN, J.T.C. Plaintiffs General Ceramics, Inc. […]

CITY OF VENTNOR CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. INTERDENOMINATIONAL FOREIGN MISSIONARY SOCIETY OF NEW JERSEY, INC., A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. December 1, 1993. Page 446 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]