Category: New Jersey Tax Court Opinions

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 […]

MORRIS TOWNSHIP, PLAINTIFF, v. LF ASSOCIATES, ET AL. AND THE TOWN OF MORRISTOWN, DEFENDANTS. Tax Court of New Jersey. Decided September 19, 1988. Page 241 Edward Rosenblum for plaintiff (Rosenblum Rosenblum, attorneys). Carl Weisenfeld for defendant LF Associates (Hannoch Weisman, attorneys). Robert Goldsmith for defendant Town of Morristown (Wiley, Malehorn Sirota, attorneys). LASSER, P.J.T.C. Morris […]

JAMES R. McTAGUE, PLAINTIFF, v. MONROE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 31, 1980. Page 67 James R. McTague, pro se. William R. Pearson, for defendant (Herman, Pearson, Crass Barry, attorneys). LARIO, J.T.C. Plaintiff appeals from a judgment of the Gloucester County Board of Taxation denying his application for a tax exemption under […]

D.P.S. ACQUISITIONS CORP., PETITIONER-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued February 23, 1998 Decided March 3, 1998 Page 593 Before Judges LANDAU and NEWMAN. Harold Leib, argued the cause for appellant (Harold Leib Associates, attorneys; Mr. Leib and Elisa Leib, on the brief). Mala Narayanan, Deputy […]

2ND ROC-JERSEY ASSOCIATES, PLAINTIFF, v. MORRISTOWN TOWN, MORRIS TOWNSHIP, PLAINTIFF, v. SECOND ROC-JERSEY ASSOCIATES AND MORRISTOWN TOWN, DEFENDANTS. 4TH ROC-JERSEY ASSOCIATES, PLAINTIFF, v. MORRISTOWN TOWN, DEFENDANT (TWO CASES). MORRIS TOWNSHIP, PLAINTIFF, v. FOURTH ROC-JERSEY ASSOCIATES AND MORRISTOWN TOWN, DEFENDANTS (THREE CASES). MORRISTOWN TOWN, PLAINTIFF, v. 4TH ROC-JERSEY ASSOCIATES, DEFENDANT (THREE CASES). Tax Court of New […]

BOROUGH OF PARAMUS, PLAINTIFF, v. GEORGE WASHINGTON MEMORIAL PARK CEMETERY ASSOCIATION, DEFENDANT. Tax Court of New Jersey. June 25, 1981. Page 575 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 576 Matthew M. Millichap for plaintiff (Skoloff Wolfe, attorneys). James A. Major, […]

THERESA JOSEPH FELDMAN, ET AL., PLAINTIFF, v. BOROUGH OF RINGWOOD, PASSAIC COUNTY BOARD OF TAXATION, STATE OF NEW JERSEY, DIVISION OF TAXATION, ROSE FARRELL, TAX ASSESSOR OF BOROUGH OF RING-WOOD, DEFENDANTS. No. 003758-2004.Tax Court of New Jersey. April 13, 2006. Page 30 Steven R. Irwin for plaintiffs (Mandelbaum Irwin, attorneys). Andrew M. Brewer for defendants […]

ATLANTIC CITY, PLAINTIFF, v. ATLANTIC DEAUVILLE, INC., DEFENDANT. ATLANTIC DEAUVILLE, INC., PLAINTIFF, v. ATLANTIC CITY, DEFENDANT. Tax Court of New Jersey. June 27, 1983. Page 460 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 461 Harold A. Kuskin for plaintiff Atlantic Deauville, […]

FRANKLYN BARRETT, PLAINTIFF, v. BOROUGH OF FRENCHTOWN, DEFENDANT. Tax Court of New Jersey. September 14, 1984. Page 559 Franklyn Barrett, plaintiff pro se. Frederick R. Stem for defendant (Stem Stem, attorneys). CONLEY, J.T.C. This action presents an unusual farmland assessment issue involving honeybees and the production of honey. Plaintiff filed an application with the Frenchtown […]

KORVETTES HOME FURNISHING CENTER, PLAINTIFF, v. BOROUGH OF ELMWOOD PARK, DEFENDANT. Tax Court of New Jersey. May 9, 1980. Page 288 David M. Mandelbaum, Mandelbaum and Mandelbaum for plaintiff. Stephen R. Spector, Glock Spector for defendant. ANDREW, J.T.C. Plaintiff seeks a reduction in its local property tax assessment based on its allegations that the assessment […]

TOWNSHIP OF HOLMDEL, PLAINTIFF-RESPONDENT, v. NEW JERSEY HIGHWAY AUTHORITY, DEFENDANT-APPELLANT. No. A-0483-05T1.Superior Court of New Jersey, Appellate Division.Argued March 15, 2006. Decided September 5, 2006. Appeal from the Superior Court, Appellate Division, 329 N.J.Super. 410, 748 A.2d 128, Conley, J.A.D. Page 427 Jeffrey J. Miller, argued the cause for appellant (DeCotiis, Fitzpatrick, Cole Wisler, attorneys […]

ESTATE OF ROY SWENSEN, DECEASED, BY JOANNE SWENSEN, EXECUTRIX, EDWARD SWENSEN AND LADY SWENSEN CORPORATION, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 22, 1992. Page 559 Jay J. Freireich for Joanne Swensen, Executrix, Estate of Roy Swensen (Poe Rotunda, attorneys); Joseph P. Castiglia for Edward Swensen and Lady Swensen […]

NEPTUNE CORPORATION, PLAINTIFF, v. TOWNSHIP OF WALL, DEFENDANT. FRED MCDOWELL, PLAINTIFF, v. TOWNSHIP OF WALL, DEFENDANT. Tax Court of New Jersey. April 2, 1987. Page 81 David A. Knapp, for plaintiffs. William P. Gilroy, for defendant (Mangini, Gilroy, Cramer McLaughlin, attorneys). RIMM, J.T.C. These two local property tax matters are before me for the correction […]