Category: New Jersey Tax Court Opinions

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, […]

UNIVERSITY PLAZA REALTY CORP., PLAINTIFF, v. CITY OF HACKENSACK, DEFENDANT. Tax Court of New Jersey. March 23, 1992. Page 355 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 356 Joseph Rizzi for plaintiff (Winne, Banta, Rizzi, Hetherington Basralian, attorneys; Joseph A. Rizzi, […]

NU BETA ALUMNI ASSOCIATION OF PHI GAMMA DELTA, PLAINTIFF, v. CITY OF NEW BRUNSWICK, DEFENDANT. Tax Court of New Jersey. May 22, 1984. Page 380 Joseph Pinto for plaintiff (Polino Williams, attorneys). Page 381 Ralph F. Stanzione for defendant (Gilbert Nelson, attorney). ANDREW, J.T.C. This is a local property tax appeal involving a claim of […]

B.P.U.M. DEVELOPMENT AND URBAN RENEWAL CORPORATION, PLAINTIFF, v. CITY OF CAMDEN AND CAMDEN COUNTY BOARD OF TAXATION, DEFENDANT. CITY OF CAMDEN, PLAINTIFF, v. CAMDEN COUNTY BOARD OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided January 29, 1988. Page 491 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

COASTAL EAGLE POINT OIL COMPANY, PLAINTIFF, v. WEST DEPTFORD TOWNSHIP (GLOUCESTER COUNTY), DEFENDANT. COASTAL EAGLE POINT OIL COMPANY, PLAINTIFF, v. WESTVILLE BOROUGH (GLOUCESTER COUNTY), DEFENDANT. Tax Court of New Jersey. March 31, 1993. Page 243 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] […]

ESTATE OF MEREDITH C. LAFFEY, DECEASED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 10, 1986. Page 101 Michael A. Guariglia for plaintiff (McCarter and English, attorneys). Martin L. Wheelwright for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). Page 102 LASSER, P.J.T.C. Taxpayer contests a New Jersey […]

CITY OF SUMMIT, PLAINTIFF-APPELLANT AND CROSS-RESPONDENT, v. OVERLOOK HOSPITAL ASSOCIATION, DEFENDANT-RESPONDENT AND CROSS-APPELLANT. Tax Court of New Jersey.Submitted September 13, 1983. Decided January 9, 1984. Before Judges BOTTER, PRESSLER and O’BRIEN. Appeal from Tax Court. Kerby, Cooper, Schaul Garvin, for appellant (Russell T. Kerby, Jr., on the brief). Bourne, Noll Kenyon, for respondent-cross-appellant (Edward T. […]

KETTLER REALTY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted August 3, 1993. Decided August 10, 1993. Before Judges GAULKIN and ARNOLD M. STEIN. On appeal from the Tax Court of New Jersey. Sills, Cummis, Zuckerman, Radin, Tischman, Epstein Gross, P.A., attorneys for appellant (Robert J. Alter and Richard J. […]

HOECHST CELANESE CORP., PLAINTIFF, v. BRIDGEWATER TOWNSHIP, DEFENDANT. Tax Court of New Jersey. August 12, 1992. Page 533 Seth I. Davenport for plaintiff (Garippa Trevenen, attorneys). William W. Lanigan for defendant. LASSER, P.J.T.C. Taxpayer contests the 1990 and 1991 real property tax assessments on a pharmaceutical office and industrial complex located at Routes 202-206 and […]

CITY OF PORT REPUBLIC, PLAINTIFF, v. VIRGILIO BRUSCO, DEFENDANT. Tax Court of New Jersey. October 30, 1996 Salvatore Perillo for plaintiff (Perillo Rosenberger, attorneys). Virgilio Brusco, Pro se defendant. RIMM, J.T.C. This is a local property tax matter involving N.J.S.A. 54:51A-7, the correction of errors statute. The municipality filed a complaint in the Tax Court […]

FUTUREVISION CABLE ENTERPRISES, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 7, 1983. Appeal from the Division of Taxation. Page 150 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 151 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

CEDAR WRIGHT GARDENS, PLAINTIFF, v. LODI BOROUGH, DEFENDANT-RESPONDENT, AND STEVEN R. IRWIN, CONTEMNOR-APPELLANT. Tax Court of New Jersey.Argued March 9, 1994. Decided March 31, 1994. Page 183 Before Judges KING, ARNOLD M. STEIN and ARIEL A. RODRIGUEZ. Steven R. Irwin argued the cause for appellant (Mandelbaum Mandelbaum, attorneys; Mr. Irwin and Alan Vuernick, on the […]

REGENT CARE CENTER, INC., PLAINTIFF, v. HACKENSACK CITY, DEFENDANT. Tax Court of New Jersey. November 16, 1999. Page 321 William J. Sitar, for plaintiff (Mandelbaum Mandelbaum, P.C., attorneys). Donald J. Lenner, for defendant (Donald J. Lenner, attorney). KAHN, J.T.C. This is the court’s determination with respect to cross motions in a local property tax appeal. […]

SUBURBAN COASTAL CORP., A NEW JERSEY CORPORATION, PLAINTIFF, v. SIDNEY GLASER, DIRECTOR OF THE NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 19, 1985. Appeal from Division of Taxation. Page 340 Daniel Kinburn for plaintiff (Williams, Caliri, Miller Otley, attorneys). Harry Haushalter for defendant (Irwin I. Kimmelman, Attorney General of New […]