Category: New Jersey Tax Court Opinions

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 […]

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 […]

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 […]

HULL JUNCTION HOLDING CORP., PLAINTIFF, v. PRINCETON BOROUGH, DEFENDANT. PSN PARTNERS LP, PLAINTIFF, v. PRINCETON BOROUGH, DEFENDANT. Tax Court of New Jersey. August 8, 1996 Page 69 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 70 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

FREEHOLD BOROUGH, PLAINTIFF, v. WNY PROPERTIES L.P./POST COACH, DEFENDANT. FREEHOLD BOROUGH, PLAINTIFF, v. POST COACH FREEHOLD ASSOC., DEFENDANT. 003027-2000 001877-2002Tax Court of New Jersey. May 8, 2003. Appeal from the Tax Court, Menyuk, J.T.C. Page 589 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT […]

CHEVRON U.S.A., INC., PLAINTIFF, v. CITY OF PERTH AMBOY, DEFENDANT. Tax Court of New Jersey. September 21, 1988. Page 115 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 116 Robert J. Cirafesi for plaintiff (Wilentz, Goldman Spitzer, attorneys). Leo Rosenblum for defendant […]

NATIONAL PAVING COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 5, 1981. Appeal from Division of Taxation. Page 134 Joseph G. Ragno for plaintiff (Waters, McPherson, Hudzin McNeill, attorneys). Martin L. Wheelwright for defendant (John J. Degnan, Attorney General of New Jersey, attorney). ANDREW, J.T.C. Plaintiff National Paving […]