Category: New Jersey Tax Court Opinions

INGANAMORT BROS. LASALA BROS., T/A MEDITERRANEAN TOWERS WEST, PLAINTIFFS, v. BOROUGH OF FORT LEE, DEFENDANT. BOROUGH OF FORT LEE, PLAINTIFF, v. INGANAMORT BROS. LASALA BROS., T/A MEDITERRANEAN TOWERS WEST, DEFENDANT. Tax Court of New Jersey. June 28, 1984. Page 565 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

THE REUBEN H. DONNELLEY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued May 28, 1991. Decided July 5, 1991. Page 256 Appeal from the Tax Court, Andrew, J.T.C. Jerome R. Hellerstein, admitted pro hac vice, argued the cause for appellant (Stryker, Tams Dill, attorneys; Paul Butler, of counsel; Charles M. […]

LITTON BUSINESS SYSTEMS, INC., PLAINTIFF, v. BOROUGH OF MORRIS PLAINS, DEFENDANT. Tax Court of New Jersey. October 20, 1986. Page 521 Edward G. Rosenblum for plaintiff (Rosenblum Rosenblum, attorneys). Edward D. McKirdy for defendant (McKirdy Riskin, attorneys). LASSER, P.J.T.C. Taxpayer contests real property tax assessments on its office building property located on American Road, Morris […]

003723-00 000980-01 SADDLE MOUNTAIN LP, PLAINTIFF, v. RINGWOOD BOROUGH, DEFENDANT. Tax Court of New Jersey. February 19, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 30 Paul Tannenbaum, for plaintiff (Zipp Tannenbaum, L.L.C., attorneys). Richard J. Clemack, for defendant. KUSKIN, J.T.C. In this matter defendant moves for summary judgment dismissing plaintiff’s claim for assessment […]

ALL MONMOUTH LANDSCAPING DESIGN, INC., PLAINTIFF, v. MANALAPAN TOWNSHIP, DEFENDANT. No. 007199-2005.Tax Court of New Jersey. October 20, 2006.[1] [1] This opinion was originally delivered to the parties in the form of a letter opinion dated October 20, 2006. The opinion was later approved for publication by the Tax Court Committee on Opinions on November […]

SILENT HOIST CRANE CO., INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued March 19, 1984. Decided April 4, 1984. Before Judges BISCHOFF, PETRELLA and BRODY. Appeal from The Tax Court of New Jersey. Mary R. Hamill, Deputy Attorney General, argued the cause for appellant (Irwin I. Kimmelman, Attorney General of […]

AMERICAN HOME PRODUCTS CORPORATION, A DELAWARE CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 27, 1990. Appeal from Division of Taxation. Page 288 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 289 Charles M. Costenbader for […]

PARTRIDGE RUN APARTMENTS, PLAINTIFF-APPELLANT, v. TOWNSHIP OF PARSIPPANY-TROY HILLS, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted December 10, 1991. Decided January 23, 1992. Appeal from the Tax Court, Michael A. Andrew, Jr., J. Page 276 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page […]

EDWARD L. AND MARGARET McMENAMY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 25, 1981. Appeal from Division of Taxation. Page 357 Gerald C. Neary for plaintiffs (Pitney, Hardin Kipp, attorneys). Mary R. Hamill, Deputy Attorney General, for defendant. HOPKINS, J.T.C. This is an appeal from a determination of the […]

NBCP URBAN RENEWAL PARTNERSHIP, PLAINTIFF-APPELLANT, v. CITY OF NEWARK, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued October 6, 1998 Decided October 21, 1998 Page 506 Before Judges PRESSLER, BROCHIN and STEINBERG. Donald F. Miceli, argued the cause for appellant (Carella, Byrne, Bain, Gilfillan, Cecchi, Stewart Olstein, attorneys Mr. Miceli and Richard K. Matanle, on […]

JOB HAINES HOME FOR THE AGED, PLAINTIFF-APPELLANT, v. TOWNSHIP OF BLOOMFIELD, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted January 23, 2003 Decided February 7, 2003 On appeal from the Tax Court, Docket Number 001135-2000. Before Judges KESTIN and FALL. Pitney, Hardin, Kipp Szuch, attorneys for appellant (Christopher John Stracco, of counsel and on the […]

VINCENT BERNADINE QUICK, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 21, 1987. Page 289 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 290 Vincent Quick, plaintiff, pro se. David Katzenstein for defendant. (W. Cary Edwards, Attorney […]

FRED AND VONDELLE PLUSHANSKI, PLAINTIFFS, v. UNION TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 29, 1980. Page 521 William A. Shurts for plaintiffs (Felter, Cain Shurts, attorneys). J. Peter Jost for defendant. LASSER, P.J.T.C. This matter involves the application of a rollback tax assessment on land located in Union Tp., Hunterdon County. The rollback […]

JAGDISH VASUDEV, MONA VASUDEV, PLAINTIFFS, v. THE DIRECTOR, DIVISION OF TAXATION STATE OF NEW JERSEY, DEPARTMENT OF TREASURY, DEFENDANT. Tax Court of New Jersey. June 2, 1993. Page 224 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 225 [EDITORS’ NOTE: THIS PAGE […]

AMERICAN TELEPHONE TELEGRAPH COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 30, 1982. Page 639 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 640 Jay R. Reuben and James P. Kratochvill for plaintiff. Harry Haushalter for […]

CITY OF NEW BRUNSWICK, PLAINTIFF, v. GEORGE STREET PLAYHOUSE, INC., DEFENDANT. Tax Court of New Jersey. April 20, 1981. Page 408 Josephine C. Bruno for plaintiff. Edward K. Zuckerman for defendant (Pincus, Gordon Zuckerman, attorneys). ANDREW, J.T.C. In this case, the Tax Court is required to determine if the George Street Playhouse, Inc., is entitled […]

COSMAIR, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted November 24, 1986. Decided December 19, 1986. Appeal from the Tax Court of New Jersey. Williamson Rehill and Gibney, Anthony Flaherty, attorneys for appellant (Michael F. Rehill and Frederick W. Anthony on the brief). W. Cary Edwards, Attorney General […]

MCI TELECOMMUNICATIONS CORP., PLAINTIFF, v. TOWNSHIP OF WEST ORANGE, DEFENDANT. Tax Court of New Jersey. October 27, 1998 Page 27 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 28 Susan A. Feeney, for plaintiff (McCarter English, attorneys.) Matthew J. Scola, for defendant […]

DONALD L. WHITE AND DORIS G. WHITE, PLAINTIFFS-RESPONDENTS, v. THE BOROUGH OF BERNARDSVILLE, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued January 13, 1987. Decided January 27, 1987. J. Albert Mastro argued the cause for appellant. Roberta Abramson argued the cause for respondents. Before Judges PRESSLER, GAULKIN and BAIME. PER CURIAM. The judgment of the Tax Court […]

MCI TELECOMMUNICATIONS CORP., PLAINTIFF-APPELLANT, v. TOWNSHIP OF WEST ORANGE, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued March 20, 2000 Decided June 27, 2000 On appeal from the Tax Court of New Jersey, Essex County. Before Judges A.A. RODRIGUEZ and COLLESTER. Page 115 Susan A. Feeney argued the cause for appellant (McCarter English, attorneys; Ms. […]