Category: New Jersey Tax Court Opinions

RICHARD S. MILLER AND SHARON S. MILLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 000054-2001Tax Court of New Jersey. Decided: November 27, 2001. Formal Opinion: January 24, 2003.[1] [1] This opinion was originally issued as a letter opinion dated November 27, 2001. In converting the letter opinion to a formal opinion, I have inserted a […]

JOHN F. HEUER, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued October 4, 1993. Decided December 13, 1993. Page 284 Before Judges PETRELLA and BAIME. Arthur W. Burgess argued the cause for appellant (Joseph R. Bulman, on the brief). Gail L. Menyuk, Deputy Attorney General, argued the cause for respondent (Fred […]

ALFRED CONHAGEN, INC., PLAINTIFF-APPELLANT, v. SOUTH PLAINFIELD BOROUGH, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted December 17, 1996 Decided January 10, 1997 Page 471 Before Judges KLEINER and COBURN. Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer Gladstone, P.C., attorneys for appellant (Alan R. Hammer, of counsel; Mr. Hammer, Michael I. Schneck, and Allen J. Popowitz, […]

BLLUM LTD. PARTNERSHIP, PLAINTIFF, v. BLOOMFIELD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. December 13, 1995. Page 410 Robert D. Blau for plaintiff (Blau Blau, attorneys). Susan A. Feeney for defendant (McCarter English, attorneys). CRABTREE, J.T.C. Defendant moves to dismiss plaintiff’s complaint for failure to pay taxes at the county board level. For the reasons […]

BRAE ASSOCIATES, C/O HERTZ REALTY, PLAINTIFF-RESPONDENT/CROSS-APPELLANT, v. PARK RIDGE BOROUGH, DEFENDANT-APPELLANT/CROSS-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued February 13, 2003 Decided March 3, 2003 Page 116 Paul Tannenbaum argued the cause for appellant/cross-respondent (Zipp Tannenbaum, attorneys; John D’Anton, and Peter J. Zipp, of counsel and on the brief; Mr. Tannenbaum, also on the brief). […]

EDUCATIONAL COMPUTER SOFTWARE, INC., PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 20, 1986. Page 254 Kevin L. Lilly for plaintiff (Jamieson, Moore, Peskin Spicer, attorneys). David Dembe for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Taxpayer, a producer of […]

CITY OF ASBURY PARK, PLAINTIFF, v. CASTAGNO TIRES, DEFENDANT. Tax Court of New Jersey. September 27, 1993. Page 489 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 490 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

WESTMARK PARTNERS, A NEW JERSEY GENERAL PARTNERSHIP, PLAINTIFF, v. WEST DEPTFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 24, 1992. Page 592 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). Michael A. Angelini for defendant (Angelini, Viniar Freedman, attorneys). LARIO, J.T.C. This matter involves two separate motions for summary judgment filed by the taxing […]

CONTINENTAL TRAILWAYS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF MOTOR VEHICLES, DEFENDANT. Tax Court of New Jersey. September 28, 1983. Page 43 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 44 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

CITY OF EAST ORANGE, PLAINTIFF, v. 280 SOUTH HARRISON STREET ASSOCIATES, DEFENDANT. Tax Court of New Jersey. June 24, 1997 Page 425 Edna Y. Baugh for plaintiff (Medvin Elberg, attorneys). Page 426 Susan M. Flynn for defendant (Calo Agostino, attorney). SMALL, J.T.C. Plaintiff, City of East Orange, appeals from a judgment of the Essex County […]

AMPLICON, INCORPORATED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 18, 1998 Page 130 Harold Leib, Harold Leib Associates, P.A., for plaintiff. Carol Johnston, Peter Verniero, Attorney General of New Jersey, for defendant. SMALL, J.T.C. The defendant, Director, Division of Taxation (the “Director”), moves to dismiss the complaint of the […]

FORD MOTOR COMPANY, PLAINTIFF, v. EDISON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 22, 1988. Page 154 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 155 Richard L. Plotkin for plaintiff (Pitney, Hardin, Kipp Szuch, attorneys). Anthony D. Andora for defendant […]

TOWN OF SECAUCUS, PLAINTIFF, v. CITY OF JERSEY CITY AND BATTERY VIEW SENIOR CITIZENS HOUSING, LTD., DEFENDANTS, AND JOHN J. FARMER, JR., ATTORNEY GENERAL OF NEW JERSEY, DEFENDANT-INTERVENOR. TOWN OF SECAUCUS, CITY OF BAYONNE AND TOWNSHIP OF NORTH BERGEN, PLAINTIFFS, v. CITY OF JERSEY CITY AND BATTERY VIEW SENIOR CITIZENS HOUSING, LTD., DEFENDANTS, AND JOHN […]

AMERICAN HYDRO POWER PARTNERS, L.P., A DELAWARE LIMITED PARTNERSHIP, PLAINTIFF, v. THE CITY OF CLIFTON, DEFENDANT. Tax Court of New Jersey. July 13, 1987. Page 260 Kevin J. Coakley, for plaintiff (Connell, Foley Geiser, attorneys). Leon Klein, for defendant (Sam Monchak, attorney). CRABTREE, J.T.C. This is a local property tax case wherein plaintiff seeks review, […]

DSC OF NEWARK ENTERPRISES, INC., LAMITEX INC. AND CRD REALTY, PLAINTIFFS-APPELLANTS, v. BOROUGH OF SOUTH PLAINFIELD, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued May 4, 1998 Decided May 27, 1998 Before Judges NEWMAN, COLLESTER and BILDER. Raquel Romero, argued the cause for appellants (Stephen G. Marshall, on the brief). Patrick J. Diegnan, argued the […]

MUTUAL ASSURANCE COMPANY, PLAINTIFF-APPELLANT/CROSS-RESPONDENT, v. HAZEL FRANK GLUCK, COMMISSIONER, DEPARTMENT OF INSURANCE, DEFENDANT-RESPONDENT/CROSS-APPELLANT. Tax Court of New Jersey.Argued April 25, 1988. Decided May 19, 1988. Page 235 Before Judges J.H. COLEMAN, O’BRIEN and STERN. Elmer M. Matthews argued the cause for appellant/cross-respondent. Mary R. Hamill, Deputy Attorney General, argued the cause for respondent/cross-appellant (W. Cary […]

JC TRAPPER, LLC, PLAINTIFF, v. CITY OF JERSEY CITY, DEFENDANT. DOCKET NO. 001816-2000Tax Court of New Jersey. February 22, 2001 Page 422 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 423 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

BASS RIVER TOWNSHIP, PLAINTIFF, v. HOGWALLOW, INC., STORMY HILL, INC. AND WILLIAM S. HAINES, DEFENDANTS. Tax Court of New Jersey. November 24, 1980. Page 613 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 614 Frank A. Buczynski, Jr. for plaintiff (Shackleton, Hazeltine, […]

CHEVRON U.S.A. INC., PLAINTIFF, v. CITY OF PERTH AMBOY, DEFENDANT. Tax Court of New Jersey. March 24, 1988. Page 572 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 573 Robert J. Cirafesi for plaintiff (Wilentz, Goldman Spitzer, attorneys; Robert J. Cirafesi and […]

HAYES HOMES URBAN RENEWAL CORP., PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. 000277-2000 and 000275-2000Tax Court of New Jersey. February 28, 2003. Appeal from the Tax Court, Kahn, J.T.C. Page 529 Robert Westreich, for plaintiff (Kopelson Westreich, attorneys). Page 530 John Havrilchak, for defendant (Joanne Y. Watson, Corporation Counsel of the City of Newark, attorney). KAHN, […]