Category: New Jersey Tax Court Opinions

MAJESTIC CONSTRUCTION CO., PLAINTIFF, v. DEPTFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. July 22, 1994. Steven R. Irwin for plaintiff, (Mandelbaum Mandelbaum, P.A., attorneys). Eugene J. McCaffrey, Jr. for defendant, (Albertson, Ward McCaffrey, attorneys). Page 333 AXELRAD, J.T.C. This opinion is a written version of my remarks on the record made on July 11, […]

BASS RIVER TOWNSHIP, PLAINTIFF, v. PETER DRISCOLL, DEFENDANT. Tax Court of New Jersey. August 5, 1981. Page 178 Frank A. Buczynski, Jr., for plaintiff (Shackleton, Hazeltine Dasti, attorneys). Lee M. Hymerling for defendant (Archer, Greiner Read, attorneys). LARIO, J.T.C. Defendant taxpayer has moved for summary judgment to dismiss the complaint filed by Bass River Township […]

INTERSTATE 78 OFFICE PARK, LTD., PLAINTIFF, v. TEWKSBURY TOWNSHIP, DEFENDANT. VANFER ASSOCIATES, PLAINTIFF, v. TEWKSBURY TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 26, 1990. Page 173 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 174 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

200 43RD STREET, L.L.C., PLAINTIFF, v. CITY OF UNION CITY, DEFENDANT. Tax Court of New Jersey. October 18, 1996 Page 139 Abe Rappaport for plaintiff (David Kessler, attorney). Herbert H. Fine for defendant. CRABTREE, J.T.C. These are consolidated local property tax cases in which plaintiff seeks review of judgments of the Hudson County Board of […]

MILLBURN TOWNSHIP, PLAINTIFF, v. SHORT HILLS ASSOCIATES/TAUBMAN CO., DEFENDANT. No. 004430-2006.Tax Court of New Jersey. February 6, 2007. Page 312 John R. Lloyd, for plaintiff (Nowell, Amorosa, Klein, Bierman, P.C., attorneys). John E. Garippa, for defendant (Garippa, Lotz Giannuario, P.C., attorneys). BIANCO, J.T.C. This is the court’s determination with regard to a motion for reconsideration […]

DANIEL N. FALCONE T/A HILLTOP SALES SERVICE, PLAINTIFF, v. TAXATION DIV. DIRECTOR, ET AL., DEFENDANT. Tax Court of New Jersey. October 31, 1991. Page 76 Jeffrey D. Curzi for plaintiff (Morrow, Benbrook Curzi, attorneys). Mary R. Hamill for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Daniel N. Falcone, trading […]

LENOX INCORPORATED, A NEW JERSEY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. DOCKET NOS. 007049-98 007050-98Tax Court of New Jersey. April 20, 2001 Page 438 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 439 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

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 […]

J.C. PENNEY COMPANY, INC., PLAINTIFF, v. LAWRENCE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 17, 1986. Page 474 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 475 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]