Category: New Jersey Tax Court Opinions

NEW JERSEY METROMALL URBAN RENEWAL INC., PLAINTIFF, v. CITY OF ELIZABETH, DEFENDANT. Tax Court of New Jersey. October 22, 2003 Page 277 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 278 Thomas A. Pliskin for plaintiff (Giordano, Halleran Ciesla, attorneys). Robert D. […]

TOWNSHIP OF NUTLEY, PLAINTIFF-APPELLANT, v. LEONARD ANZALONE, VALENTIN BURGOS, RICHARD R. RYDEN, JOSEPH F. REILLEY, ARMANDO ROMANO, S. KOSTOULAKOS, BAMBINA R. GAGLIO, JOHN WOOD, J. HALTER, RONALD BUTLER, CATHERINE McGOWAN, ALBERT V. SALDARINI, SALLEY DEMARZIO, KATHLEEN FLAHERTY, AMEDEO RESTAINO, DONALD ANDERSON, JAMES FRANKLIN, MICHAEL SANTORO, AND JOSEPH DEROSA, DEFENDANTS-RESPONDENTS. Superior Court of New Jersey, Appellate […]

HOPATCONG FUEL ON YOU, LLC, PLAINTIFF, v. HOPATCONG BOROUGH, DEFENDANT. No. 010748-2009.Tax Court of New Jersey. February 23, 2010. Page 390 William, S. Winters for plaintiff (William S. Winters, attorney). Page 391 Lawrence P. Cohen for defendant (Courier, Robert Cohen, attorney; Ms. Robin J. Willner, on the brief). BIANCO, J.T.C. This opinion shall serve as […]

COLONIAL TRUST III, AND INVESTMENT COMPANY INSTITUTE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 21, 1997 Page 386 Robert J. Alter for plaintiff (Sills, Cummis, Zuckerman, Radin, Tischman, Epstein Gross, attorneys). James R. Atwood, admitted pro hac vice for plaintiff (Covington Burling, attorneys). Joseph Fogelson for defendant (Peter Verniero, […]

FOUNTAIN HOUSE OF NEW JERSEY, INC., PLAINTIFF, v. MONTAGUE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 21, 1993. Page 388 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 389 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

BOROUGH OF ALPINE, PLAINTIFF-RESPONDENT, v. ALPINE HILLS, INC. AND CRESSKILL HILLS, INC., DEFENDANTS-APPELLANTS. Superior Court of New Jersey, Appellate Division.Argued February 18, 1980. Decided March 4, 1981. Page 392 On appeal from the Tax Court of New Jersey, whose opinion is reported at 1 N.J. Tax 136 (Tax Ct. (1980)). Allan H. Klinger argued the […]

PORTUGUESE SPANISH PALACE CORP., A NEW JERSEY CORPORATION, MARIA FREITAS, ANTHONY FREITAS, FERNANDO BRITO AND ELIZABETH BRITO, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002060-2001Tax Court of New Jersey. April 17, 2002. Appeal from the Tax Court, Kahn, J.T.C. Page 101 Scott Tross for plaintiff (Herrick Feinstein, attorneys). Mindy Gensler for defendant (David Samson, Attorney […]

PLANNED PARENTHOOD OF BERGEN COUNTY, INC., PLAINTIFF, v. HACKENSACK CITY, DEFENDANT. Tax Court of New Jersey. September 30, 1992. Page 599 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 600 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

HARVEY NOBEL BEAVERBROOK MOTORS, INC., JOINTLY, SEVERALLY, INDIVIDUALLY, OR IN THE ALTERNATIVE, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF MOTOR VEHICLES, DEFENDANT. Tax Court of New Jersey. June 19, 2000 Page 154 Robert A. Del Sordo, for plaintiff. Michael Spina, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). Page 155 AXELRAD, […]

SKI HAUS, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. November 3, 1982. Page 27 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 28 Paul Doherty for plaintiff (Rosen Kanov, attorneys). Martin Wheelwright for defendant (Irwin I. Kimmelman, […]

COMMUNITY CORPORATION OF HIGHPOINT, INC., PLAINTIFF-APPELLANT, v. MONTAGUE TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted September 13, 1988. Decided September 28, 1988. Before Judges MICHELS, MUIR, Jr. and KEEFE. On appeal from the Tax Court of New Jersey, whose opinion is reported at 9 N.J. Tax 398 (Tax Ct. 1987). John T. Stieh and David […]

GREATE BAY HOTEL CASINO, PLAINTIFF-RESPONDENT, v. CITY OF ATLANTIC CITY AND ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANTS-APPELLANTS. Superior Court of New Jersey, Appellate Division.Argued February 19, 2003 Decided March 11, 2003 Page 123 Saul A. Wolfe argued the cause for appellant (Skoloff Wolfe, attorneys; Mr. Wolfe, of counsel and on the brief Heather A. Turnbull […]

HAPAG-LLOYD A.G., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 10, 1984. Page 109 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 110 Arnold L. Simon for plaintiff. Martin L. Wheelwright for defendant (Irwin I. Kimmelman, Atty. […]

ESTATE OF LILLIAN BECKER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 004875-2001Tax Court of New Jersey. December 17, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 500 Wesley B. Smith for plaintiff (Smith Ely, P.A., attorneys). Andrew L. Spivack for defendant (David Samson, Attorney General of New Jersey, attorney). BIANCO, J.T.C. This is the […]

GLEN POINTE ASSOCIATES, PLAINTIFF, v. TOWNSHIP OF TEANECK, DEFENDANT. Tax Court of New Jersey. June 20, 1989. Page 507 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 508 Daniel Amster for plaintiff (Amster Rosensweig, attorneys). Edward G. Rosenblum (Rosenblum Rosenblum, attorneys) an […]

JOSEPH COOPERSTEIN, PLAINTIFF-RESPONDENT, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted May 24, 1994. Decided June 20, 1994. Page 193 Before Judges DREIER and BROCHIN. Deborah T. Poritz, Attorney General, attorney for appellant (Joseph L. Yannotti, Assistant Attorney General, of counsel Rene Y. Blocker, Deputy Attorney General, on the […]

1711 THIRD AVENUE, INC., PLAINTIFF, v. CITY OF ASBURY PARK, DEFENDANT. Tax Court of New Jersey. October 16, 1996 Page 175 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 176 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

CONSOLIDATED RAIL CORPORATION, A PENNSYLVANIA CORPORATION, PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DIRECTOR OF DIVISION OF TAXATION AND TOWN OF KEARNY, DEFENDANTS-RESPONDENTS. Superior Court of New Jersey, Appellate Division.Argued January 30, 2001 Decided May 10, 2001 Page 379 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]

BRUNO LATO, PLAINTIFF, v. ROCKAWAY TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 21, 1997 Page 356 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 357 Bruno Lato, pro se. Jacquelin P. Gioioso for defendant (Edward Buzak, attorney). KUSKIN, J.T.C. On May […]

BOROUGH OF TOTOWA, PLAINTIFFS, v. PASSAIC COUNTY BOARD OF TAXATION AND DIRECTOR, DIVISION OF TAXATION, DEFENDANTS. No. 007987-2006.Tax Court of New Jersey. Letter Opinion March 30, 2007. Formal Opinion June 1, 2007. Page 467 Robert E. Corrado, for plaintiff (Corrado Corrado, attorneys). Benil Abraham, for defendant (Stuart Rabner, Attorney General of New Jersey, attorney). KUSKIN, […]