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 […]
Category: New Jersey Tax Court Opinions
HOME IMPRESSIONS, INC. v. DIRECTOR, DIV. OF TAXATION, 21 N.J. Tax 448 (2004)
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 […]
WALSH v. DIRECTOR, DIV. OF TAXATION, 15 N.J. Tax 180 (1995)
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, INC. v. DIR., DIV. OF TAXATION, 20 N.J. Tax 464 (2002)
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, […]
BALDWIN v. TAXATION DIV. DIRECTOR, 10 N.J. Tax 273 (1988)
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 v. BERGENFIELD, 4 N.J. Tax 625 (1982)
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, […]
ATLANTIC CITY v. BOARDWALK REGENCY, 20 N.J. Tax 21 (2002)
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 […]
HELLMAN v. TAXATION DIV. DIRECTOR, 2 N.J. Tax 240 (1981)
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 CO. v. PASSAIC, 6 N.J. Tax 34 (1983)
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 […]
LUNIN v. DIRECTOR, DIV. OF TAXATION, 19 N.J. Tax 277 (2001)
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 v. DIRECTOR, 23 N.J. Tax 278 (2006)
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 […]
LABARBERA v. DIRECTOR, DIVISION OF TAXATION, 24 N.J. Tax 377 (2009)
JOANNE LABARBERA, AN AGGRIEVED PERSON AS BENEFICIARY OF THE SANTO LABARBERA QTIP TRUST, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000020-2008.Tax Court of New Jersey. Decided: January 27, 2009. Page 378 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 379 David […]
SEACOAST REALTY v. WEST LONG BRANCH, 14 N.J. Tax 197 (1994)
SEACOAST REALTY CO., PLAINTIFF, v. WEST LONG BRANCH BOROUGH, (MONMOUTH COUNTY) DEFENDANT. Tax Court of New Jersey. June 10, 1994. Page 198 Alan Vuernick for plaintiff (Mandelbaum Mandelbaum, attorneys). Page 199 Gregory S. Baxter for defendant (Caruso Baxter, attorneys). HAMILL, J.T.C. This is a motion by plaintiff Seacoast Realty Co. to vacate a settlement entered […]
PHP v. BOROUGH OF PENNINGTON, 25 N.J. Tax 249 (2009)
THE PRESBYTERIAN HOME AT PENNINGTON, INC., PLAINTIFF-APPELLANT/CROSS-RESPONDENT, v. THE BOROUGH OF PENNINGTON, DEFENDANT-RESPONDENT/CROSS-APPELLANT. THE BOROUGH OF PENNINGTON, PLAINTIFF-RESPONDENT/CROSS-APPELLANT, v. THE PRESBYTERIAN HOME AT PENNINGTON, INC., DEFENDANT-APPELLANT/CROSS-RESPONDENT. No. A-6061-06T1.Tax Court of New Jersey.Argued October 29, 2008. Decided August 10, 2009. On appeal from the Tax Court of New Jersey, Docket Nos. 2348-2002; 4027-2003; 5159-2004. Page 250 […]
FIRST REPUBLIC CORP. v. EAST NEWARK, 16 N.J. Tax 568 (1997)
FIRST REPUBLIC CORPORATION OF AMERICA, PLAINTIFF, v. BOROUGH OF EAST NEWARK, DEFENDANT. Tax Court of New Jersey. June 23, 1997 Page 569 Robert D. Blau for plaintiff (Blau Blau, attorneys). Raymond W. Fisher for defendant (Schwartz, Simon Edelstein, Celso Kessler, attorneys). CRABTREE, J.T.C. Plaintiff seeks direct review pursuant to N.J.S.A. 54:3-21 of the 1993, 1994 […]
STEELCASE v. TAXATION DIV. DIR., 13 N.J. Tax 182 (1993)
STEELCASE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 5, 1993. Page 183 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 184 Vincent Ludwig (Goldman Goldman, attorneys) and Paul T. Sorenson (Warner Norcross Judd, attorneys), admitted […]
QUEST DIAGNOSTICS v. DIRECTOR, DIV. OF TAXATION, 21 N.J. Tax 484 (2004)
QUEST DIAGNOSTICS, INC., PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 9, 2004 Page 485 Steven P. Sukel for plaintiff (Sukel Associates, P.A., attorneys). Marlene G. Brown for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney). KUSKIN, J.T.C. Plaintiff Quest Diagnostics, Inc. appeals the denial by defendant Director […]
SALT LIGHT CO., INC. v. MT. HOLLY TP., 15 N.J. Tax 274 (1995)
SALT AND LIGHT COMPANY, INC., PLAINTIFF, v. MOUNT HOLLY TOWNSHIP, DEFENDANT. Tax Court of New Jersey. November 8, 1995. Page 275 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 276 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]
RIDOLFI v. DIRECTOR, DIVISION OF TAXATION, 1 N.J. Tax 198 (1980)
JOSEPH G. RIDOLFI, T/A HUB BAR AND LIQUOR STORE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 27, 1980. Alan G. Frank, Jr. for plaintiff (Ridolfi Friedman, attorneys). Martin L. Wheelwright, Deputy Attorney General, for defendant (John J. Degnan, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. This is an […]
AUSTIN v. TOWNSHIP OF PEMBERTON, 25 N.J. Tax 362 (2010)
ARNOLD LEE AUSTIN, PLAINTIFF, v. TOWNSHIP OF PEMBERTON, DEFENDANT. ANA RAMIREZ, PLAINTIFF, v. TOWNSHIP OF PEMBERTON, DEFENDANT. SULTAN MUHAMMED, PLAINTIFF, v. TOWNSHIP OF PEMBERTON, DEFENDANT. Nos. 014022-2009, 014024-2009, 014026-2009.Tax Court of New Jersey. April 28, 2010. Page 363 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]