Category: New Jersey Tax Court Opinions

LOUIS B. OFF, EXECUTOR OF THE ESTATE OF LOIS ECKEL, PLAINTIFF, v. DIVISION OF TAXATION FOR THE STATE OF NEW JERSEY AND TRANSFER INHERITANCE TAX BUREAU, DEFENDANT. Tax Court of New Jersey. Decided July 17, 1996 Page 158 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]

CITY OF ATLANTIC CITY, PLAINTIFF, v. CALIFORNIA AVENUE VENTURES, LLC, DEFENDANT. Tax Court of New Jersey. October 4, 2004 As Corrected October 27, 2004 Page 512 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 513 George G. Frino for plaintiff (DeCotiis, Fitzpatrick, […]

BASF CORPORATION COATING AND INK DIVISION, PLAINTIFF-APPELLANT, v. TOWN OF BELVIDERE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted March 24, 2009. Decided April 16, 2009. Page 417 McCarter English, attorneys for appellant (Frank E. Ferruggia, of counsel and on the brief Daniel P. Zazzali, on the brief). Conley Sozansky, attorneys for respondent (Richard M. Conley, of […]

ELEANOR J. GIANNETTI, PLAINTIFF, v. BOROUGH OF GLEN RIDGE, DEFENDANT. Tax Court of New Jersey. December 3, 1979. Eleanor J. Giannetti, plaintiff, pro se. Page 2 John J. Degnan, Attorney General, for Director, Division of Taxation, intervenor. (Harry Haushalter, Deputy Attorney General, appearing). CRABTREE, J.T.C. Plaintiff appeals from a judgment of the Essex County Board […]

CHRISTIAN ASSET MANAGEMENT CORP., PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. 004139-2000Tax Court of New Jersey. September 11, 2001 Page 470 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 471 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

18 WASHINGTON PLACE ASSOCIATES, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. Decided December 29, 1986. Page 609 Michael H. Smoller for plaintiff (Levy Ehrlich, attorneys). Melvin Simon for defendant (Glenn A. Grant, corporation counsel, attorney). Page 610 CRABTREE, J.T.C. Defendant moves to dismiss plaintiff’s complaint for lack of jurisdiction. The facts […]

RICHARD L. AND JANET MUTCH, PLAINTIFFS-APPELLANTS, v. NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued January 19, 1989. Decided February 1, 1989. On appeal from the Tax Court of New Jersey. Richard S. Hyland argued the cause for appellants (Myers, Matteo, Rabil, Norcross Landgraf, attorneys; Mitchell J. Rabil, on the brief). Jeanne […]

LINWOOD PROPERTIES, INC., PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT. Tax Court of New Jersey. March 13, 1985. Page 321 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 322 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

McKESSON WATER PRODUCTS COMPANY, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. No. A-5423-06T3.Tax Court of New Jersey.Argued January 27, 2009. Decided July 16, 2009. Appeal from the Tax Court, Kuskin, J.T.C. Page 214 Marlene G. Brown, Deputy Attorney General, argued the cause for appellant (Anne Milgram, Attorney General, attorney; Patrick DeAlmeida, Assistant Attorney General, of […]

TOMKINS TIDEWATER TERMINAL, PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. November 5, 1980. Page 591 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 592 Mandelbaum Mandelbaum for plaintiff (David Mandelbaum appearing; Ralph Neibart on brief). Norman A. Doyle, […]

COMMERCIAL REFRIGERATION FIXTURE CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 23, 1981. Page 416 Michael K. Diamond for plaintiff (Diamond, Diamond Afflitto, attorneys). Joseph L. Yannotti, Deputy Attorney General, for defendant (John J. Degnan, Attorney General, of New Jersey, attorney). CONLEY, J.T.C. Plaintiff is in the business […]

ROBERT T. McELWEE AND BETTE McELWEE, PLAINTIFFS, v. OCEAN CITY, DEFENDANT. Tax Court of New Jersey. April 3, 1985. Page 356 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 357 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

MARTIN W. MARGARET C. CAULFIELD, PLAINTIFFS, v. SURF CITY BOROUGH, DEFENDANT. Tax Court of New Jersey. July 18, 1994. Page 119 Martin W. Margaret C. Caulfield, pro se. Bradley W. Henson for defendant (Privetera, Henson Wilson, attorneys). OPINION RIMM, J.T.C. This is a local property tax matter involving valuation and discrimination. The subject property is […]

SUSAN PASSARELLA, PLAINTIFF, v. TOWNSHIP OF WALL, DEFENDANT. Tax Court of New Jersey. September 3, 2003 Page 599 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 600 Richard J. Weber for plaintiff (Madnick, Milstein, Mason, Weber, Farnsworth Collazo, P.A., attorneys). Dennis M. […]

TOWN OF SECAUCUS, PLAINTIFF, v. CITY OF JERSEY CITY AND TPI URBAN RENEWAL, DEFENDANTS. Tax Court of New Jersey. May 19, 2000 Page 11 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 12 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

JERSEY SHORE MEDICAL CENTER, PLAINTIFF, v. NEPTUNE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 13, 1994. Page 50 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 51 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

BEAR’S NEST CONDOMINIUM ASSOCIATION, PLAINTIFF, v. BERGEN COUNTY BOARD OF TAXATION AND PARK RIDGE BOROUGH, DEFENDANTS. No. 005286-06.Tax Court of New Jersey. October 19, 2009. Page 238 Saul A Wolfe, for plaintiff (Skoloff Wolfe, attorneys). Julian F. Gorelli, for defendant Bergen County Board of Taxation (Anne Milgram, Attorney General of New Jersey, attorney). John J. […]

LEONARD MEYERSON, EXECUTOR OF THE ESTATE OF EMILY ELLEN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 29, 1995. Page 129 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 130 Otto J. Scerbo for plaintiff (Miller, Meyerson, […]

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 […]

CHEYENNE CORPORATION, A NEW JERSEY CORPORATION, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF BYRAM, DEFENDANT-APPELLANT. WESTERN WORLD, INC., A NEW JERSEY CORPORATION, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF BYRAM, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued November 15, 1993. Decided December 23, 1993. Page 168 Before Judges J.H. COLEMAN and MUIR, Jr. Kevin Kelly argued the cause for appellant (Kelly, Gaus […]