Category: New Jersey Tax Court Opinions

SIX CHERRY HILL, INC., PLAINTIFF, v. TOWNSHIP OF CHERRY HILL, DEFENDANT. ELEVEN CHERRY HILL, INC., PLAINTIFF, v. TOWNSHIP OF CHERRY HILL, DEFENDANT. Tax Court of New Jersey. Decided December 13, 1984. Page 121 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 122 […]

RICHARD AND LOIS CORRADO, PLAINTIFFS, v. TOWNSHIP OF MONTCLAIR, DEFENDANT. JEFFCOTT AND JENNIFER H. OGDEN, PLAINTIFFS, v. TOWNSHIP OF MONTCLAIR, DEFENDANT. MICHAEL AND DONNA RATLIFF, PLAINTIFFS, v. TOWNSHIP OF MONTCLAIR, DEFENDANT. Tax Court of New Jersey. July 22, 1999 Page 201 Calvin O. Trevenen, for plaintiffs (Harris Dickson, LLP, attorneys). Richard Seltzer, for defendant (Robert […]

CHESTERFIELD ASSOCIATES, PLAINTIFF, v. EDISON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 26, 1993. Page 196 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 197 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE […]

SANFORD FELD AND HERMINE FELD, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 9, 1981. Page 477 Herbert M. Gannet on the brief for plaintiffs (Gannet Apfel, attorneys). Mary R. Hamill, Deputy Atty. Gen. on the brief for defendant (James R. Zazzali, Atty. Gen. of New Jersey, attorney). CRABTREE, J.T.C. […]

CITY OF ATLANTIC CITY, PLAINTIFF-APPELLANT, v. ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued November 2, 2009. Decided November 24, 2009. On appeal from the Tax Court of New Jersey, Docket No. 0007351-2007, whose opinion is reported a 24 N.J.Tax 1 (2008). Page 281 Before Judges LISA, BAXTER and ALVAREZ. Richard M. […]

FRANK L. BUNTING, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 27, 1980. Page 190 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 191 William A. Shurts, for plaintiff (Felter, Cain Shurts, attorneys). Harley A. Williams, Deputy […]

SOUTHBRIDGE PARK, INC., PLAINTIFF-APPELLANT, v. BOROUGH OF FORT LEE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued February 28, 1984. Decided April 5, 1984. Before Judges ANTELL, JOELSON and McELROY. Appeal from the Tax Court. Saul A. Wolfe argued the cause for appellant (Skoloff Wolfe, attorneys; Saul A. Wolfe of counsel and on the brief). Page 352 […]

SHULTON, INC., PLAINTIFF-RESPONDENT, v. CITY OF CLIFTON, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued September 25, 1984. Decided October 11, 1984. Appeal from Tax Court. Page 221 Before Judges ANTELL, J.H. COLEMAN and SIMPSON. Leon Klein, First Legal Asst., argued the cause for appellant (Sam Monchak, City Counsel, attorney; Leon Klein on the brief). Frank A. […]

WATNONG ASSOCIATES, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF MORRIS, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued March 20, 1991. Decided April 5, 1991. On appeal from the Tax Court of New Jersey. John M. Mills, III, argued the cause for appellant (Mills, Hock, Dangler Mills, attorneys; John M. Mills on the brief). Harold A. Kuskin argued the […]

TEXAS EASTERN TRANSMISSION CORP., PLAINTIFF, v. EAST AMWELL TOWNSHIP, WEST AMWELL TOWNSHIP, HILLSBOROUGH TOWNSHIP AND DELAWARE TOWNSHIP, DEFENDANTS. TEXAS EASTERN TRANSMISSION CORP., PLAINTIFF, v. HANOVER TOWNSHIP, CHATHAM TOWNSHIP, MORRIS TOWNSHIP, HARDING TOWNSHIP, PARSIPPANY-TROY HILLS TOWNSHIP, SCOTCH PLAINS TOWNSHIP, BERKELEY HEIGHTS TOWNSHIP, WATCHUNG BOROUGH AND NEW PROVIDENCE BOROUGH, DEFENDANTS. Tax Court of New Jersey. October 29, […]

UNITED JERSEY BANK, PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 20, 1992. Page 517 Gerald C. Neary for plaintiff (Herold Haines, attorneys). Carolyn Lurry Mapp for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). Page 518 ANDREW, J.T.C. In this state tax case, arising under the […]

CITY OF EAST ORANGE, PLAINTIFF, v. TOWNSHIP OF LIVINGSTON, DEFENDANT. Tax Court of New Jersey. May 26, 1995. Page 37 Philip Elberg for plaintiff (Medvin Elberg, attorneys). Susan Feeney for defendant (McCarter English, attorneys). CRABTREE, J.T.C. These are consolidated local property tax cases, wherein plaintiff seeks direct review of the 1991, 1992, and 1993 assessments […]

MAHER TERMINALS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ZIM-AMERICAN ISRAELI SHIPPING CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 30, 1984. Appeal from the Division of Taxation. Page 514 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]

IN RE APPEAL OF TOWNSHIP OF MONROE FROM DETERMINATION OF LOCAL FINANCE BOARD. Tax Court of New Jersey.Argued October 30, 1995. Decided December 19, 1995. Page 662 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 663 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

DANIEL SCHULMANN, ET AL., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey.Decided November 9, 2010. Released January 6, 2011. Page 574 James L. Esposito for plaintiff (DeCotis, FitzPatrick Cole, LLP, attorneys). Ramanjit K. Chawla for defendant (Paula Dow, Attorney General of New Jersey, attorney). NARAYANAN, J.T.C. This is the court’s opinion […]

TOWERS ASSOCIATES, PLAINTIFF-APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted February 18, 1997 Decided March 19, 1997 Before Judges BROCHIN, KESTIN and EICHEN. Richard D. Simon, attorney for appellant. Medvin Elberg, attorneys for respondent (Philip Elberg and Edna Y. Baugh, on the brief). PER CURIAM. This is a real […]

SILENT HOIST CRANE CO., INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. Decided June 16, 1987. Appeal from the Superior Court, Appellate Division. Page 179 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 180 Kenneth D. McPherson, Jr., […]

MURRAY TELTSHER, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. Tax Court of New Jersey. February 22, 1985. Page 288 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). Thomas J. Denitzio, Jr. for defendant (Sills, Beck, Cummis, Zuckerman, Radin Tischman, attorneys). Page 289 CRABTREE, J.T.C. Defendant moves to dismiss plaintiff’s complaint for failure to pay taxes in […]

FRIENDS OF AHI EZER CONGREGATION, INC., PLAINTIFF, v. CITY OF LONG BRANCH, DEFENDANT. Tax Court of New Jersey. Decided July 11, 1997 Page 592 Frederick C. Raffetto for plaintiff (McLaughlin, Bennett, Gelson Cramer, attorneys). Lawrence Shapiro for defendant (Ansell, Zaro, Bennett Grimm, attorneys). AXELRAD, J.T.C. In this local property tax matter plaintiff, Friends of Ahi […]

PHILIP MANNINO AND JOANNE MANNINO, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 009142-2007.Tax Court of New Jersey. July 8, 2009. Page 434 Michael A. Guariglia, for plaintiffs Philip Mannino and Joanne Mannino (McCarter English, attorneys; Open Weaver Banks, on the brief). Heather Lynn Anderson, for defendant Director, Division of Taxation (Anne Milgram, Attorney General […]