Category: New Jersey Tax Court Opinions

JOSEPH VICARI, PLAINTIFF, v. BETHLEHEM TOWNSHIP AND HUNTERDON COUNTY BOARD OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 2, 1986. Page 514 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 515 Robert L. Alexander for plaintiff (Alexander Bartlett, attorneys). William J. […]

CITY OF ATLANTIC CITY, PLAINTIFF, v. N.J. ECONOMIC DEVELOPMENT AUTHORITY, DEFENDANT. Tax Court of New Jersey. January 25, 1983. Page 138 Matthew Powals for plaintiff. Roy Baylinson for defendant (Fitzsimons Baylinson, attorneys). Page 139 RIMM, J.T.C. This local property tax matter involves the right of a municipality to receive interest on taxes due as a […]

MASE LAND CO., PLAINTIFF, v. JEFFERSON TOWNSHIP, DEFENDANT. 004391-2002Tax Court of New Jersey. November 4, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 440 Frank P. Kapusinski for plaintiff (Scarinci Hollenbeck attorneys). Lawrence P. Cohen for defendant (Courter, Kobert, Laufer Cohen attorneys). KUSKIN, J.T.C. Plaintiff filed a timely appeal with the Tax Court from […]

HOME IMPRESSIONS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 7, 2004 Page 449 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 450 Laurence Reich for plaintiff (Carpenter, Bennett Morrissey, attorneys). Page 451 Carol Johnston for […]

FRANK E. WALSH, JR., AND MARY D. WALSH, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 13, 1995. Decided April 19, 1995. Page 181 Robert J. Alter argued the cause for appellant (Sills, Cummis, Zuckerman, Radin, Tischman, Epstein Gross, attorneys Mr. Alter, of counsel; Mr. Alter and James M. Hirschhorn, […]

LENOX, INCORPORATED, A NEW JERSEY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 4, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 465 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 466 Charles M. Costenbader, […]

ROBERT R. AND CAROL A. BALDWIN PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided November 18, 1988. Page 274 Robert R. Baldwin for plaintiffs. Julian F. Gorelli for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). ANDREW, J.T.C. This is a gross income tax case in which plaintiffs, […]

BROOKVIEW GARDENS, INC., PLAINTIFF, v. BERGENFIELD BOROUGH, DEFENDANT. Tax Court of New Jersey. September 24, 1982. Page 626 James I. Avignone for plaintiff (Huckin Huckin Avignone, attorneys). Kenith D. Bloom for defendant (Bloom, Convery Kopf, attorneys). Harry Haushalter, Chief Assistant Attorney General, fo amicus curiae Bergen County Board of Taxation (Irwin I. Kimmelman, Attorney General, […]

CITY OF ATLANTIC CITY, PLAINTIFF, v. BOARDWALK REGENCY CORP., DEFENDANT. BEVAN MANUFACTURING, PLAINTIFF, v. TOWNSHIP OF BURLINGTON, DEFENDANT. 3544-1997 1880-2001Tax Court of New Jersey. January 23, 2002. Appeal from the Tax Court, Small, P.J.T.C. Page 22 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT […]

CARL N. HELLMAN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 25, 1981. Page 241 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 242 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

PANTASOTE COMPANY, PLAINTIFF, v. CITY OF PASSAIC, DEFENDANT. Tax Court of New Jersey. August 22, 1983. Appeal from the county board of taxation. Page 35 Todd M. Sahner for plaintiff (Hannoch, Weisman, Stern, Besser, Berkowitz Kinny, attorneys). John J. McKniff for defendant. Page 36 HOPKINS, J.T.C. These are appeals from the judgment of the Passaic […]

JOSEPH LUNIN AND DIANA LUNIN, PLAINTIFFS, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. DOCKET NO. 004219-00Tax Court of New Jersey. February 8, 2001 Page 278 Joseph Lunin and Diana Lunin, pro se plaintiffs. Gail L. Menyuk for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). KUSKIN, J.T.C. Plaintiffs filed a complaint […]

QUEST DIAGNOSTICS, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. No. A-0901-04T2.Superior Court of New Jersey, Appellate Division.Submitted March 29, 2006. Decided August 2, 2006. Page 279 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 280 Sukel Associates, attorneys for appellant (Steven […]

THE RIDGEWOOD COMMONS GROUP, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 010859-2007.Tax Court of New Jersey. August 24, 2009. Page 189 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 190 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN […]

JAYDOR CORPORATION, PLAINTIFF-APPELLANT, v. MILLBURN TOWNSHIP, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued March 29, 2000. Decided April 14, 2000. Appeal from the Superior Court, Appellate Division. Page 656 Before Judges CARCHMAN, LEFELT and LINTNER. Steven R. Irwin argued the cause for appellant (Mandelbaum Mandelbaum, attorneys; Peter L. Davidson, on the brief). John R. […]

CONTINENTAL GYPSUM CO., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. DOCKET NO. 002150-99Tax Court of New Jersey. November 1, 2000 Page 222 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 223 Nancy A. Skidmore and Joseph G. Ragno for plaintiff (Waters, McPherson, […]

JUTLAND CONSTRUCTION CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 3, 1982. Page 231 John B. Newman for plaintiff (Cummins, Dunn, Horowitz Pashman, attorneys). Martin L. Wheelwright for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). CONLEY, J.T.C. Plaintiff applied to the Director of the Division of […]

RAINHOLD HOLDING CO., PLAINTIFF, v. FREEHOLD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. January 2, 1996.[1] [1] Due to the imminence of the trial date for the 1995 tax year, this opinion was originally issued in letter form on January 2, 1996. The formal opinion was issued on January 24, 1996. Page 421 Michael I. […]

GEORGE K. MILLER, JR. AND DEBRA MILLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 004040-00Tax Court of New Jersey. August 20, 2001 Page 523 Daniel J. Gallagher, for plaintiffs (George K. Miller, Jr., attorney). Page 524 Mala Narayanan, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). SMALL, P.J.T.C. This is another […]

MIDDLESEX BUILDERS, INC., PLAINTIFF, v. TOWNSHIP OF OLD BRIDGE, DEFENDANT. Tax Court of New Jersey. May 9, 1980. Page 306 Harold A. Kuskin, Lasser, Hochman, Marcus, Guryan Kuskin for plaintiff. Louis J. Alfonso for defendant. ANDREW, J.T.C. Plaintiff seeks a reduction in its property tax assessment for the tax years of 1976, 1977 and 1978 […]