Category: New Jersey Tax Court Opinions

FRIENDS OF AHI EZER CONGREGATION, INC., PLAINTIFF, v. CITY OF LONG BRANCH, DEFENDANT. Tax Court of New Jersey. Decided July 11, 1997 Page 592 Frederick C. Raffetto for plaintiff (McLaughlin, Bennett, Gelson Cramer, attorneys). Lawrence Shapiro for defendant (Ansell, Zaro, Bennett Grimm, attorneys). AXELRAD, J.T.C. In this local property tax matter plaintiff, Friends of Ahi […]

PHILIP MANNINO AND JOANNE MANNINO, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 009142-2007.Tax Court of New Jersey. July 8, 2009. Page 434 Michael A. Guariglia, for plaintiffs Philip Mannino and Joanne Mannino (McCarter English, attorneys; Open Weaver Banks, on the brief). Heather Lynn Anderson, for defendant Director, Division of Taxation (Anne Milgram, Attorney General […]

HULL JUNCTION HOLDING CORP., PLAINTIFF, v. PRINCETON BOROUGH, DEFENDANT. PSN PARTNERS LP, PLAINTIFF, v. PRINCETON BOROUGH, DEFENDANT. Tax Court of New Jersey. August 8, 1996 Page 69 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 70 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

FREEHOLD BOROUGH, PLAINTIFF, v. WNY PROPERTIES L.P./POST COACH, DEFENDANT. FREEHOLD BOROUGH, PLAINTIFF, v. POST COACH FREEHOLD ASSOC., DEFENDANT. 003027-2000 001877-2002Tax Court of New Jersey. May 8, 2003. Appeal from the Tax Court, Menyuk, J.T.C. Page 589 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT […]

CHEVRON U.S.A., INC., PLAINTIFF, v. CITY OF PERTH AMBOY, DEFENDANT. Tax Court of New Jersey. September 21, 1988. Page 115 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 116 Robert J. Cirafesi for plaintiff (Wilentz, Goldman Spitzer, attorneys). Leo Rosenblum for defendant […]

NATIONAL PAVING COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 5, 1981. Appeal from Division of Taxation. Page 134 Joseph G. Ragno for plaintiff (Waters, McPherson, Hudzin McNeill, attorneys). Martin L. Wheelwright for defendant (John J. Degnan, Attorney General of New Jersey, attorney). ANDREW, J.T.C. Plaintiff National Paving […]

TOWNSHIP OF JACKSON, PLAINTIFF, v. FELIX AND AUGUSTE HAMBURGER, DEFENDANTS. Tax Court of New Jersey. April 27, 1981. Page 431 Joseph F. Martone for plaintiff. Felix and Auguste Hamburger, defendants, pro se. RIMM, J.T.C. This local property tax matter involves the right of the taxpayers to farmland assessment treatment for the tax years 1978 and […]

MARION M. FLINT, ET AL., PLAINTIFFS, v. LAWRENCE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 25, 1983. Page 98 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 99 Sanford D. Brown for plaintiffs (Dawes Brown, attorneys). Harry Heher, Jr., for defendant […]

KEARNY TOWN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 26, 1991. Norman A. Doyle, Jr., for plaintiff (Doyle Brady, attorneys). Page 498 Carolyn Lurry Mapp, for defendant (Robert J. Del Tufo, Attorney General, attorney). HOPKINS, J.T.C. Plaintiff appeals the determination by the Director, Division of Taxation, of the average […]

JOSEPH COOPERSTEIN, PLAINTIFF, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 19, 1993. Page 69 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 70 Robert D. Towey for plaintiff (Riker, Danzig, Scherer, Hyland Perretti, attorneys). […]

HEMISPHERE INTERNATIONAL PLAZA, L.P., PLAINTIFF-RESPONDENT, v. CITY OF NEWARK, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued June 1, 2006. Decided August 10, 2006. Page 286 Demetrice R. Miles argued the cause for appellant (McManimon Scotland, attorneys; Mr. Miles and Ted Del Guercio, III, on the brief). Thomas J. Denitzio, Jr., argued the cause for […]

UNION MINERALS ALLOYS CORP. AND AT T TECHNOLOGIES, INC., PLAINTIFFS-RESPONDENTS, v. TOWN OF KEARNY, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted May 19, 1992. Decided July 10, 1992. Appeal from the Tax Court, Crabtree, J. Page 115 Gary D. Bennett, attorney for appellant (Mr. Bennett, on the brief). Rosenblum Rosenblum, attorneys for respondents (Edward G. Rosenblum, […]

RUTHERFORD CONSTRUCTION CO., PLAINTIFF, v. BOROUGH OF RUTHERFORD, DEFENDANT. Tax Court of New Jersey. September 27, 1984. Appeal from the board of taxation. Page 606 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 607 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). […]

SOUTHLAND CORPORATION, PLAINTIFF, v. DOVER TOWNSHIP, DEFENDANT. SOUTHLAND CORPORATION, PLAINTIFF, v. BOROUGH OF POINT PLEASANT BEACH, DEFENDANT. Tax Court of New Jersey. December 8, 2004 Page 574 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 575 Jodie Lee Alper argued for plaintiff. […]

ESTATE OF HANNAH BERG, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 25, 1998 Page 257 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 258 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

NEW JERSEY TURNPIKE AUTHORITY, PLAINTIFF, v. TOWNSHIP OF MONROE, DEFENDANT. Tax Court of New Jersey. April 1, 1981. Page 372 Bernard M. Reilly for plaintiff (Herbert I. Olarsch, attorney). Thomas R. Farino, Jr. for defendant. ANDREW, J.T.C. The New Jersey Turnpike Authority (Authority) appeals from judgments of the Middlesex County Board of Taxation denying its […]

ADELE C. MUELLER ESTATE, HERMAN SIEGEL AND WILLIAM T. WACHENFELD, EXECUTORS, PLAINTIFFS, v. TRANSFER INHERITANCE TAX BUREAU, DIVISION OF TAXATION, STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. August 16, 1983. Page 643 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] […]

RANDALL R. SENNA, SOLE PROPRIETOR OF 3210 PACIFIC WILDWOOD, LLC, PLAINTIFFS-APPELLANTS, v. CITY OF WILDWOOD, DEFENDANT-RESPONDENT. RANDALL R. SENNA, SOLE PROPRIETOR OF 4104-4106 WILD-BOARD, LLC, PLAINTIFFS-APPELLANTS, v. CITY OF WILDWOOD, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted July 5, 2006. Decided July 27, 2006. Appeal from the Tax Court, Small, J. Page 276 Randall […]

JOHN W. DANTZLER, JR. AND KATHLEEN M. DANTZLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 1, 1999 Page 491 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 492 John M. Dantzler, Jr., for plaintiffs (Mr. Dantzler, […]

PIO COSTA, ANTHONY II — SUBTRUST, PLAINTIFF, v. BOROUGH OF RIVERDALE, DEFENDANT. 002856-1999, 002083-2000, 002476-2001Tax Court of New Jersey. June 19, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 170 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 171 Paul Tannenbaum, […]