Category: New Jersey Tax Court Opinions

TAS LAKEWOOD, INC., PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 18, 2000 Page 132 Norman E. Blatt, Jr. for plaintiff (J Scherline Associates, attorneys). Marlene G. Brown for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). ANDREW, P.J.T.C. In this state tax case plaintiff, TAS Lakewood, […]

MAHWAH TOWNSHIP, JOANNE MAKELY, FRANK P. KRAUS, NEILAN BOMAN, PLAINTIFFS, v. BERGEN COUNTY, BERGEN COUNTY, BOARD OF TAXATION, CRESSKILL BOROUGH, CLOSTER BOROUGH, FORT LEE BOROUGH, DEMAREST BOROUGH, LITTLE FERRY BOROUGH, EUGENE P. BARDEN, ELIAS M. ELIASOF, CHARLES WARK, EDWARD W. JANSEN, NICHOLAS CORBISCELLO, FAIR LAW BOROUGH, TEANECK TOWNSHIP, WERNER H. SCHMID, ALPINE BOROUGH, TETERBORO TOWNSHIP, […]

CITY OF HOBOKEN, PLAINTIFF, v. TRUSTEES OF STEVENS INSTITUTE, DEFENDANT. Tax Court of New Jersey. April 6, 1990. Page 71 Philip Elberg, for plaintiff (Medvin Elberg, attorneys). Edward Rosenblum, for defendant (Rosenblum Rosenblum, attorneys). CRABTREE, J.T.C. This is a local property tax case involving defendant’s continuing entitlement to exemption pursuant to N.J.S.A. 54:4-3.6. Both parties […]

BLLUM LTD. PARTNERSHIP, PLAINTIFF, v. TOWNSHIP OF BLOOMFIELD, DEFENDANT. Tax Court of New Jersey. January 15, 1997 Robert D. Blau for plaintiff (Blau Blau, attorneys). Page 288 Susan A. Feeney for defendant (McCarter English, attorneys). KAHN, J.T.C. This matter is before the court on a notice of motion by the defendant municipality, Township of Bloomfield, […]

GEORGE VAVOULAKIS; ON BEHALF OF HIMSELF AND ALL OTHERS SIMILARLY SITUATED, PLAINTIFFS, v. NEW JERSEY DIVISION OF TAXATION, LESLIE A. THOMPSON, IN HER CAPACITY AS THE DIRECTOR OF THE NEW JERSEY DIVISION OF TAXATION, DEFENDANTS. Tax Court of New Jersey. February 11, 1992. Page 319 David J. Popiel and Steven M. Leder for plaintiffs. Lillian […]

THEODORE Z. LORENC AND EDMUND LORENC, TRUSTEES, PLAINTIFFS, v. BERNARDS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. December 14, 1982. Page 40 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 41 William W. Lanigan for plaintiffs. (Lanigan, O’Connell, Jacobs Chazin, attorneys; Carl […]

BELLEMEAD DEVELOPMENT CORP. AND 75 LIVINGSTON ASSOCIATES, PLAINTIFFS-APPELLANTS/CROSS-RESPONDENTS, v. BOROUGH OF ROSELAND, DEFENDANT-RESPONDENT/CROSS-APPELLANT. BELLEMEAD DEVELOPMENT CORP. AND 7 BECKER FARM ASSOCIATES, PLAINTIFFS-APPELLANTS/CROSS-RESPONDENTS, v. BOROUGH OF ROSELAND, DEFENDANT-RESPONDENT/CROSS-APPELLANT. BELLEMEAD DEVELOPMENT CORP. AND 5 BECKER FARM ROAD ASSOCIATES, PLAINTIFFS-APPELLANTS/CROSS-RESPONDENTS, v. BOROUGH OF ROSELAND, DEFENDANT-RESPONDENT/CROSS-APPELLANT. BELLEMEAD DEVELOPMENT CORP. AND 280 CORP., PLAINTIFFS-APPELLANTS/CROSS-RESPONDENTS, v. BOROUGH OF ROSELAND, DEFENDANT-RESPONDENT/CROSS-APPELLANT. SETON […]

BRICK ASSOCIATES, PLAINTIFF, v. TOWNSHIP OF BRICK, DEFENDANT. Tax Court of New Jersey. August 5, 1982. Dore R. Beinhaker for plaintiff (Leibowitz Corradino, attorneys). Page 511 Leonard W. Roeber for defendant (Russo, Courtney Foster, attorneys). RIMM, J.T.C. This local property tax matter is before the court on the petition of the taxpayer to the Division […]

DEPARTMENT OF ENVIRONMENTAL PROTECTION, PLAINTIFF, v. FRANKLIN TP., UNION TP., AND ALEXANDRIA TP., DEFENDANTS. Tax Court of New Jersey. August 4, 1981. Page 106 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 107 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

TOWN OF SECAUCUS, PLAINTIFF, v. HUDSON COUNTY BOARD OF TAXATION, DEFENDANT, AND CITY OF JERSEY CITY, INTERVENOR DEFENDANT. Tax Court of New Jersey. January 30, 1998 Written Opinion March 23, 1998 Page 216 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 217 […]

EMPLOYERS’ FIRE INSURANCE COMPANY, NORTHERN ASSURANCE COMPANY OF AMERICA, AMERICAN EMPLOYERS’ INSURANCE COMPANY AND COMMERCIAL UNION INSURANCE COMPANY, PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT, AND FEDERAL INSURANCE COMPANY, FIREMEN’S INSURANCE COMPANY OF NEWARK, NEW JERSEY, HARTFORD CASUALTY INSURANCE COMPANY, THE NORTH RIVER INSURANCE COMPANY AND PRUDENTIAL PROPERTY CASUALTY INSURANCE COMPANY, INTERVENORS-APPELLANTS. Tax Court of […]

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.] […]

HARTZ MOUNTAIN DEVELOPMENT CO., PLAINTIFF-APPELLANT, v. SECAUCUS TOWN, DEFENDANT-RESPONDENT. MASSACHUSETTS MUTUAL LIFE, PLAINTIFF-APPELLANT, v. SECAUCUS TOWN, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued December 17, 1996 Decided February 13, 1997 Page 475 Before Judges DREIER and D’ANNUNZIO. Page 476 Frank E. Ferruggia argued the cause for appellant (McCarter English, attorneys; Mr. Ferruggia, of counsel […]

WILSHIRE OIL CO. OF TEXAS, PLAINTIFF, v. JEFFERSON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided October 9, 1998 Written Opinion dated December 18, 1998 Page 584 Peter Davidson, for plaintiff (Mandelbaum Mandelbaum, attorneys). Page 585 Lawrence P. Cohen, for defendant (Courter, Kobert, Laufer Cohen, attorneys). KUSKIN, J.T.C. Plaintiff filed appeals with the Morris County […]

VINCENT B. AND PATRICIA MURPHY, JR.; HENRY AND ELAINE C. KAUFMAN; JASON M. AND PATRICIA ELSAS, JR., PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 6, 1983. Page 222 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 223 […]

MOBIL ADMINISTRATIVE SERVICE CO., PLAINTIFF, v. MANSFIELD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. May 20, 1996. Page 584 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 585 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

CAVEN POINT ASSOC. C/O J. BURSTYN, PLAINTIFF, v. CITY OF JERSEY CITY (HUDSON COUNTY), DEFENDANT. Tax Court of New Jersey. January 30, 1995. Page 497 Alan Vuernick for plaintiff (Mandelbaum Mandelbaum, attorneys). Michael Kremen for defendant (Sean Connelly, Corporation Counsel). CRABTREE, J.T.C. Plaintiff’s complaints in these cases seek direct review of the 1992, 1993 and […]