Category: New Jersey Tax Court Opinions

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 […]

MEDITERANNEAN HOUSE, PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT. Tax Court of New Jersey. July 25, 1985. Page 529 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 530 Carl G. Weisenfeld for plaintiff (Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, attorneys). Scott Weiner for […]

G S COMPANY, PLAINTIFF, v. BOROUGH OF EATONTOWN, DEFENDANT. Tax Court of New Jersey. December 24, 1980. Page 95 Carl G. Weisenfeld for plaintiff (Hannoch, Weisman, Stern Besser, attorneys). Ernest Fasano for defendant (Anschelewitz, Barr, Ansell Bonello, attorneys). CRABTREE, J.T.C. This is a local property tax case wherein plaintiff seeks review of judgments of the […]

IN RE APPEAL OF TOWNSHIP OF MONROE FROM DETERMINATION OF LOCAL FINANCE BOARD. Tax Court of New Jersey.Argued October 30, 1995. Decided December 19, 1995. Page 662 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 663 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

DANIEL SCHULMANN, ET AL., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey.Decided November 9, 2010. Released January 6, 2011. Page 574 James L. Esposito for plaintiff (DeCotis, FitzPatrick Cole, LLP, attorneys). Ramanjit K. Chawla for defendant (Paula Dow, Attorney General of New Jersey, attorney). NARAYANAN, J.T.C. This is the court’s opinion […]

TOWERS ASSOCIATES, PLAINTIFF-APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted February 18, 1997 Decided March 19, 1997 Before Judges BROCHIN, KESTIN and EICHEN. Richard D. Simon, attorney for appellant. Medvin Elberg, attorneys for respondent (Philip Elberg and Edna Y. Baugh, on the brief). PER CURIAM. This is a real […]

SILENT HOIST CRANE CO., INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. Decided June 16, 1987. Appeal from the Superior Court, Appellate Division. Page 179 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 180 Kenneth D. McPherson, Jr., […]

MURRAY TELTSHER, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. Tax Court of New Jersey. February 22, 1985. Page 288 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). Thomas J. Denitzio, Jr. for defendant (Sills, Beck, Cummis, Zuckerman, Radin Tischman, attorneys). Page 289 CRABTREE, J.T.C. Defendant moves to dismiss plaintiff’s complaint for failure to pay taxes in […]

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 […]

RIORANO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SAIONO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SCUDAMORE REALTY CORP., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SCUDAMORE REALTY CORP., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. VITSANO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. […]

CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. BOARDWALK REGENCY CORP., DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued May 24, 2000 Decided June 22, 2000 Page 165 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 166 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]