Category: New Jersey Tax Court Opinions

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 […]

GEORGE P. AND MARIAN O. JENKINS, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. January 6, 1982. Page 128 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 129 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

CAMDEN CITY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. July 9, 1982. Page 459 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 460 Leslie Maggiore for plaintiff (Laurence E. Rosoff, attorney). Martin Wheelwright, Deputy Attorney General for defendant […]

GENERAL MOTORS CORP., PLAINTIFF v. LINDEN CITY, DEFENDANT. Tax Court of New Jersey. February 2, 2005 Page 96 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 97 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

ACCUZIP, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT., QUARK, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Nos. 005744-2003, 004692-2002.Tax Court of New Jersey. August 13, 2009. Page 159 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 160 [EDITORS’ NOTE: THIS […]

GASTIME, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002003-2001Tax Court of New Jersey. May 24, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 159 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 160 Michael A. Guariglia, for plaintiff (McCarter English […]

CITY OF PLAINFIELD, PLAINTIFF, v. GOODWILL HOME AND MISSIONS, INC., DEFENDANT. Tax Court of New Jersey. August 6, 1982. Harold L. Hamlette for plaintiff. John J. Lamb for defendant (McCarter English, attorneys). ANDREW, J.T.C. Plaintiff City of Plainfield seeks review in this court of a judgment entered by the Union County Board of Taxation for […]

LAWRENCEVILLE GARDEN APARTMENTS, PLAINTIFF-APPELLANT, v. LAWRENCE TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted February 15, 1994. Decided March 11, 1994. Page 286 Before Judges KESTIN and WEFING. Katz, Ettin, Levine Kurzweil, attorneys for appellant (William C. Levine, on the brief). Katz Dougherty, attorneys for respondent (Thomas G. Tresansky, on the brief). Page 287 PER CURIAM. […]

DAHYABHAI S. AND USHA D. PATEL, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided December 7, 1993. Page 510 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 511 Leonard J. Witman for plaintiffs (Siegel, Witman Stadtmauer, attorneys). […]

BETH ISRAEL CEMETERY ASSOCIATION OF WOODBRIDGE, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. TOWNSHIP OF WOODBRIDGE, JOHN J. DEGNAN, ATTORNEY GENERAL OF THE STATE OF NEW JERSEY AND THE NEW JERSEY CEMETERY BOARD, DEFENDANTS. Tax Court of New Jersey. June 26, 1980. Page 150 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE […]

WELLS REIT II-80 PARK PLAZA, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 006102-2007.Tax Court of New Jersey. Decided May 23, 2008. Page 99 Joseph A Boyle for plaintiff (Kelley, Drye Warren, LLP, attorneys). Heather Lynn Anderson for defendant (Anne Milgram, Attorney General of New Jersey, attorney). KUSKIN, J.T.C. Plaintiff seeks a refund under […]

MARION M. FLINT, ET AL., PLAINTIFFS, v. LAWRENCE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 25, 1983. Page 98 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 99 Sanford D. Brown for plaintiffs (Dawes Brown, attorneys). Harry Heher, Jr., for defendant […]

KEARNY TOWN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 26, 1991. Norman A. Doyle, Jr., for plaintiff (Doyle Brady, attorneys). Page 498 Carolyn Lurry Mapp, for defendant (Robert J. Del Tufo, Attorney General, attorney). HOPKINS, J.T.C. Plaintiff appeals the determination by the Director, Division of Taxation, of the average […]

JOSEPH COOPERSTEIN, PLAINTIFF, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 19, 1993. Page 69 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 70 Robert D. Towey for plaintiff (Riker, Danzig, Scherer, Hyland Perretti, attorneys). […]

HEMISPHERE INTERNATIONAL PLAZA, L.P., PLAINTIFF-RESPONDENT, v. CITY OF NEWARK, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued June 1, 2006. Decided August 10, 2006. Page 286 Demetrice R. Miles argued the cause for appellant (McManimon Scotland, attorneys; Mr. Miles and Ted Del Guercio, III, on the brief). Thomas J. Denitzio, Jr., argued the cause for […]

UNION MINERALS ALLOYS CORP. AND AT T TECHNOLOGIES, INC., PLAINTIFFS-RESPONDENTS, v. TOWN OF KEARNY, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted May 19, 1992. Decided July 10, 1992. Appeal from the Tax Court, Crabtree, J. Page 115 Gary D. Bennett, attorney for appellant (Mr. Bennett, on the brief). Rosenblum Rosenblum, attorneys for respondents (Edward G. Rosenblum, […]

RUTHERFORD CONSTRUCTION CO., PLAINTIFF, v. BOROUGH OF RUTHERFORD, DEFENDANT. Tax Court of New Jersey. September 27, 1984. Appeal from the board of taxation. Page 606 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 607 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). […]

SOUTHLAND CORPORATION, PLAINTIFF, v. DOVER TOWNSHIP, DEFENDANT. SOUTHLAND CORPORATION, PLAINTIFF, v. BOROUGH OF POINT PLEASANT BEACH, DEFENDANT. Tax Court of New Jersey. December 8, 2004 Page 574 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 575 Jodie Lee Alper argued for plaintiff. […]