Category: New Jersey Tax Court Opinions

JOHN TREBOUR TRUSTEES, PLAINTIFF, v. RANDOLPH TOWNSHIP, DEFENDANT. No. 003354-2009.Tax Court of New Jersey. October 1, 2009. Page 228 Daniel G. Keough, for plaintiff (Ventura, Miesowitz, Keough Warner, attorney). Richard P. De Angelis, Jr., for defendant (McKirdy and Riskin, attorney). BIANCO, J.T.C. This opinion shall serve as the court’s determination of a motion to dismiss […]

NEW JERSEY DENTAL SERVICE PLAN, INC., PLAINTIFF-APPELLANT, v. JOHN R. BALDWIN, DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued April 7, 1986. Decided April 16, 1986. Appeal from the Tax Court of New Jersey. Douglas G. Sanborn argued the cause for appellant (Jamieson, Moore, Peskin Spicer, attorneys; Douglas G. Sanborn an […]

MILLWORK INSTALLATION, INC., T/A MIDWEST INSTALLATION, PLAINTIFF, v. STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. No. 016329-2009.Tax Court of New Jersey. July 16, 2010. Page 453 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 454 [EDITORS’ NOTE: […]

HACKENSACK CITY, PLAINTIFF-APPELLANT, v. BERGEN COUNTY, DEFENDANT-RESPONDENT. COUNTY OF BERGEN, PLAINTIFF-APPELLANT, v. HACKENSACK CITY, DEFENDANT-RESPONDENT. Nos. A-0507-07T2, A-0511-07T2, A-0512-07T2, A-0929-07T2.Tax Court of New Jersey.Argued December 17, 2008. Decided February 9, 2009. On appeal from the Tax Court of New Jersey, Docket Nos. 012823-1994; 007268-1996; 007269-1996; 005706-1997; and 000680-1998. Page 391 [EDITORS’ NOTE: THIS PAGE CONTAINS […]

ISRAEL L. TISCHLER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 20, 1998 Page 284 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 285 Israel L. Tischler, Pro Se. Patrick DeAlmeida, for defendant (Peter Verniero, Attorney General […]

BOROUGH OF PARAMUS, PLAINTIFF, v. COUNTY OF BERGEN, DEFENDANT. Tax Court of New Jersey. June 12, 1980. Page 127 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 128 Andora, Palmisano, DeCotiis Harris for Boroughs of Closter, Cresskill, Demarest and Little Ferry (Anthony […]

ALMAX BUILDERS, INC., PLAINTIFF, v. CITY OF PERTH AMBOY, DEFENDANT. Tax Court of New Jersey. February 26, 1980. Page 32 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 33 Kovacs, Horowitz Rader, for plaintiff (D. Bruce Unger, appearing). Rosenblum Rosenblum, for defendant […]

O’CONNELL W. CANTRELL AND ELVA CANTRELL, PLAINTIFFS, v. UPPER PITTSGROVE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 25, 1980. Page 509 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 510 O’Connell W. Cantrell and Elva Cantrell pro se. William C. Horner […]

JOB HAINES HOME FOR THE AGED, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF BLOOMFIELD, DEFENDANT-APPELLANT. 1135-00Superior Court of New Jersey, Appellate Division.Argued May 7, 2002. Decided May 29, 2002. On appeal from the Tax Court of New Jersey, whose decision is reported at 19 N.J.Tax 408 (Tax Ct. 2001), # 1135-2000. Before Judges EICHEN and LINTNER. Page […]

BERKELEY DEVELOPMENT COMPANY, PLAINTIFF, v. BERKELEY HEIGHTS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 27, 1981. Page 439 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 440 David M. Mandelbaum for plaintiff (Mandelbaum Mandelbaum, attorneys). Robert H. Kraus for defendant (Leib, […]

MARTIN J. AND JULIA FARBER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 25, 1981. Page 253 Steven P. Burkett for plaintiffs. Douglas G. Sanborn for defendant (John J. Degnan, Atty. Gen. of New Jersey, attorney). Page 254 CONLEY, J.T.C. Pursuant to New Jersey’s short-lived tax on capital gains and […]

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 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 […]

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 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, 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, 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 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 […]

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 […]

FRANCIS E. BATCHA AND JUDITH BATCHA, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF HOPEWELL, DEFENDANT-RESPONDENT, AND STATE OF NEW JERSEY, INTERVENOR-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted December 1, 1998. Decided December 29, 1998. Appeal from the Superior Court, Appellate Division. Page 68 Before Judges KESTIN and WEFING. Batcha Batcha, for appellants (F. Bradford Batcha, on the […]