Category: New Jersey Tax Court Opinions

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 […]

FEESERS, INC. T/A FEESERS FOODS, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 004185-2001Tax Court of New Jersey. June 20, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 202 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 203 John D. Sheridan, for […]

HAHNE AND COMPANY, PLAINTIFF, v. TOWNSHIP OF ROCKAWAY, DEFENDANT. Tax Court of New Jersey. August 13, 1986. Page 404 John E. Garippa for plaintiff (Garippa Trevenen, attorneys). Robert S. Goldsmith for defendant (Wiley, Malehorn Sirota, attorneys). LASSER, P.J.T.C. Taxpayer contests the 1985 local property tax assessment on its department store property located at the Rockaway […]

APEX TRUCKING, VAN MUNCHING, PIERRE CARDIN C/O HARTZ MOUNTAIN, PLAINTIFFS, v. TOWN OF SECAUCUS, DEFENDANT. Tax Court of New Jersey. July 17, 1980. Page 418 John E. Garippa for plaintiffs. Leo Rosenblum for defendant (Rosenblum Rosenblum). CRABTREE, J.T.C. This is a local property tax case wherein plaintiffs seek review of judgments of the Hudson County […]

SCHIZOPHRENIA FOUNDATION OF NEW JERSEY, A NON-PROFIT CORPORATION, PLAINTIFF, v. MONTGOMERY TOWNSHIP, DEFENDANT. MONTGOMERY TOWNSHIP, PLAINTIFF, v. SCHIZOPHRENIA FOUNDATION OF NEW JERSEY, A NON-PROFIT CORPORATION, DEFENDANT. Tax Court of New Jersey. September 26, 1984. Appeal from the county board. Page 595 Peter G. Sheridan for the Schizophrenia Foundation (McCarthy Schatzman, attorneys). Page 596 G. Thomas […]

JANICE H. LEVIN, ESTATE OF PHILIP J. LEVIN, AND ESTATE OF MARTIN WEINER, PLAINTIFFS, v. TOWNSHIP OF PARSIPPANY-TROY HILLS, DEFENDANT. Tax Court of New Jersey. January 29, 1981. Page 133 William J. Ahern, Jr., for plaintiffs. Pendleton Latzer for defendant (Bertram J. Latzer appearing). HOPKINS, J.T.C. These cases are appeals from the judgments of the […]

MAYFAIR HOLDING CORP., PLAINTIFF, v. TOWNSHIP OF NORTH BERGEN, DEFENDANT. Tax Court of New Jersey. January 4, 1982. Page 39 Leo Rosenblum for plaintiff (Rosenblum Rosenblum, attorneys). Florence D. Nolan for defendant (Dennis J. Oury, attorney). CRABTREE, J.T.C. Defendant moves pursuant to R. 4:6-2 for a dismissal of plaintiff’s complaint on the ground of untimely […]

PHELPS DODGE INDUSTRIES, INC., ALLSTATE CAN CORPORATION, AMERICAN CAN CORPORATION, CONTINENTAL CAN, CROWN CORK SEAL, GEORGE A. MILTON CAN COMPANY, AND NATIONAL CAN CORPORATION, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 4, 1986. Page 355 Gerald C. Neary for plaintiffs (Pitney, Hardin, Kipp Szuch, attorneys). Page 356 David Katzenstein […]

J.R. CORELLI ASSOCIATES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided June 28, 1991. Appeal from Division of Taxation. Page 585 Edward D. Sheehan, for plaintiff (DuBois, Sheehan, Hamilton Levin, attorneys). Jean Lisa Markey, for defendant (Robert J. DelTufo, Attorney General of New Jersey, attorney). LARIO, J.T.C. In this […]

S R REALTY, PLAINTIFF-APPELLANT, v. TOWN OF KEARNY, DEFENDANT-RESPONDENT. 2200-98; 1274-99; 3722-95; 1966-96; 186-97; 1944-97Tax Court of New Jersey. August 7, 2001. Appeal from the Tax Court, Kahn, J.T.C. Page 489 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 490 Eric H. […]

DSC OF NEWARK ENTERPRISES, LAMITEX INC. AND CRD REALTY, PLAINTIFF, v. BOROUGH OF SOUTH PLAINFIELD, DEFENDANT. Tax Court of New Jersey. July 11, 1997 Page 511 Raquel Romero, for plaintiff. Patrick J. Diegnan, Jr., for defendant. ANDREW, P.J.T.C. This is the adjourned return day of a notice of motion by plaintiff, DSC of Newark Enterprise, […]

JANICE BERKOWITZ, EXECUTRIX OF THE ESTATE OF EDWARD B. BERKOWITZ, DECEASED, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. September 12, 1985. Appeal from Transfer Inheritance Tax Bureau of the Division of Taxation. Page 644 Carey Gage for plaintiff (Harvey R. Poe, attorney). Martin L. Wheelwright, Deputy Attorney General for defendant (Irwin […]

AMERICAN TRUCKING ASSOCIATIONS, INC., ET AL., PLAINTIFFS-RESPONDENTS AND CROSS-APPELLANTS, v. ROBERT KLINE, ACTING DIRECTOR OF THE DIVISION OF MOTOR VEHICLES, ET AL., DEFENDANTS-APPELLANTS AND CROSS-RESPONDENTS. Tax Court of New Jersey.Argued January 5, 1987. Decided January 20, 1987. Appeal from the Tax Court, Lasser, P.J.T.C. Page 632 Mary R. Hamill, Deputy Attorney General, argued the cause […]

ATLANTIC CAPE MAY PACKAGE STORE ASSOCIATION, GEM LIQUORS, INC. AND JAMES MIRON, PLAINTIFFS, v. STATE OF NEW JERSEY AND CITY OF ATLANTIC CITY, DEFENDANTS. Tax Court of New Jersey. November 6, 1981. Page 469 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page […]

BOROUGH OF EDGEWATER, PLAINTIFF-APPELLANT, v. UNITED STATES LIFE REALTY CORP., DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted December 23, 1981. Decided January 12, 1982. Appeal from the Tax Court of New Jersey. Woodcock McClure, for appellant (Joseph C. Woodcock, Jr. on the letter brief). Joseph S. Seidel, for respondent (Joseph S. Seidel on the […]

RIVER OFFICE EQUITIES, C/O S M ASSOC., PLAINTIFF, v. TOWNSHIP OF MIDDLETOWN, DEFENDANT. Tax Court of New Jersey. November 8, 1990. Page 405 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 406 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). Bernard M. […]