Category: New Jersey Tax Court Opinions

MARY E. JACKSON, PLAINTIFF, v. TOWNSHIP OF NEPTUNE, DEFENDANT. Tax Court of New Jersey. March 27, 1996. Page 499 Mitchell J. Ansell for plaintiff (Ansell, Zaro, Bennett Grimm, attorneys). Donald L. Beekman for defendant (Beekman Missett, attorneys). RIMM, J.T.C. This is a local property tax matter in which plaintiff, claiming that she is the surviving […]

TEIMOURAZ AND NANA VASSILIDZE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 010946-2007.Tax Court of New Jersey. October 24, 2008. Page 279 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 280 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

GENERAL MOTORS CORPORATION, PLAINTIFF-APPELLANT, v. THE CITY OF LINDEN, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 2, 1993. Decided July 7, 1993. Page 325 John E. Garippa argued the cause for appellant (Garippa an Davenport, attorneys; Mr. Garippa, Philip J. Giannuario an Michael B. Shapiro, of counsel and on the brief). Robert F. Giancaterino argued […]

PLANNED PARENTHOOD OF BERGEN COUNTY, INC., PLAINTIFF-RESPONDENT, v. CITY OF HACKENSACK, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted November 29, 1993. Decided December 23, 1993. On appeal from the Superior Court of New Jersey, Tax Court, Bergen County. Before Judges BAIME and CONLEY. Donald J. Lenner, attorney for appellant (Mr. Lenner, on the brief). Wells, Garofalo, […]

FAMILY REALTY CO., PLAINTIFF, v. SECAUCUS TOWN, DEFENDANT. Tax Court of New Jersey. November 7, 1996 Page 186 Robert Giancaterino for plaintiff (Skoloff Wolfe, attorneys). Edna Baugh for defendant (Medvin Elberg, attorneys). KUSKIN, J.T.C. Family Realty Co. filed a timely petition of appeal with the Hudson County Board of Taxation (county board) contesting the 1995 […]

JOHN AND DEBORAH VAN VUGT, PLAINTIFFS, v. PEQUANNOCK TOWNSHIP, DEFENDANT. JOHANNES AND JANNIE VAN VUGT, PLAINTIFFS, v. PEQUANNOCK TOWNSHIP, DEFENDANT. ARIE AND FLORENCE VAN VUGT, PLAINTIFFS, v. PEQUANNOCK TOWNSHIP, DEFENDANT. CORNELIUS AND CHRISTINE DE GROOT, PLAINTIFFS, v. PEQUANNOCK TOWNSHIP, DEFENDANT. 003 108-2000 003 109-2000 003 110-2000 003 111-2000Tax Court of New Jersey. May 17, 2002. […]

SCI ITC SOUTH FUND, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000372-2007.Tax Court of New Jersey. August 6, 2008. Page 206 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 207 Nicholas Racioppi, Jr., Robert C. Daleo, an Matthew H. Lewis, […]

FOURMOST, INC., VINCENT D’ACCARDI, PAUL AND DIANNE SMITH, SHELDON G. GREENSPAN, THOMAS J. MORAMARCO, SASIKALA MOHAN, ANTHONY F. GRAZIANO, QUICK CHEK FOODSTORES, ROBERT A. PETOIA, CARMEN DE PASQUALE, JOHN SCHIMENTI, AND ARTHUR AND SANDRA WIENER, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF PARSIPPANY-TROY HILLS, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued January 23, 1991. Decided February 22, 1991. Appeal […]

DOUBLE MK FARM, A NEW JERSEY PARTNERSHIP, PLAINTIFF-APPELLANT, v. FRELINGHUYSEN TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted June 11, 1991. Decided June 21, 1991. Appeal from the Tax Court, Lasser, P.J. Page 255 Mainardi Mainardi, attorneys for appellant (Andrew Mainardi, Jr., on the brief). Courter, Kobert, Laufer, Purcell Cohen, attorneys for respondent (Louis P. Rago […]

WOODSTOWN BOROUGH, PLAINTIFF, v. FRIENDS HOME AT WOODSTOWN, DEFENDANT. WOODS COURT, PLAINTIFF, v. WOODSTOWN BOROUGH, DEFENDANT. Tax Court of New Jersey. January 24, 1992. Page 198 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 199 George G. Rosenberger, Jr. for Woodstown Borough […]

POWDER MILL I ASSOCIATES, PLAINTIFF, v. TOWNSHIP OF HAMILTON (ATLANTIC COUNTY), DEFENDANT. Tax Court of New Jersey. November 2, 1981. Page 440 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 441 Harold A. Kuskin for plaintiff (Lasser, Hochman, Marcus, Guryan and Kuskin, […]

NEW CONCEPTS FOR LIVING, INC., PLAINTIFF-APPELLANT, v. CITY OF HACKENSACK, DEFENDANT-RESPONDENT. No. A-5044-03T2Superior Court of New Jersey, Appellate Division.Argued Telephonically February 16, 2005 Decided April 13, 2005 Page 617 Before Judges KESTIN, LEFELT and ALLEY. Arthur Thibault, Liberty Corner, argued the cause for appellant (Apruzzese, McDermott, Mastro Murphy, attorneys Mr. Thibault, of counsel and on […]

XCEL CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Submitted October 4, 1982. Decided November 10, 1982. Before Judges ARD and KING. On appeal from the Tax Court of New Jersey whose opinion is published at 4 N.J. Tax 85 (1982). Page 481 Irwin I. Kimmelman, Attorney General of New Jersey, […]

WOODLAKE HEIGHTS HOMEOWNERS ASSOCIATION, INC., PLAINTIFF-APPELLANT, v. TOWNSHIP OF MIDDLETOWN, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 19, 1983. Decided January 10, 1984. Appeal from Tax Court. Page 365 Before Judges BISCHOFF, PETRELLA and BRODY. Andrew M. Zapcic argued the cause for appellant (R.S. Gasiorowski, attorney; Thomas J. Demarest on the brief). Vincent D. Commisa […]

GENOLA VENTURES — SHREWSBURY, PLAINTIFF, v. BOROUGH OF SHREWSBURY, DEFENDANT. Tax Court of New Jersey. June 18, 1981. Page 542 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 543 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

GREAT ADVENTURE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided January 7, 1988. Page 481 Susan A. Feeney for plaintiff (Herold Haines, attorneys). Carolyn L. Lurry for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). ANDREW, J.T.C. This is a state tax case involving claims for refund […]

CHESAPEAKE HOTEL LP, PLAINTIFF, v. SADDLE BROOK TOWNSHIP, DEFENDANT. SADDLE BROOK TOWNSHIP, PLAINTIFF, v. CHESAPEAKE HOTEL LP, DEFENDANT. Nos. 001690-99, 002047-99.Tax Court of New Jersey. October 26, 2005 Page 526 John E. Garippa and Gregory G. Lotz for Chesapeake Hotel LP (Garippa, Lotz and Giannuario, attorneys). Steven Muhlstock for Saddle Brook Township (Gittleman, Muhlstock Chewcaskie, […]

HANNOCH WEISMAN, A PROFESSIONAL CORPORATION, PLAINTIFF, PRO SE, THE STATE OF NEW JERSEY, PLAINTIFF-INTERVENOR, v. JOHN J. BRUNETTI, ET AL., DEFENDANTS. JOHN J. BRUNETTI, ET AL., PLAINTIFFS, ARTHUR SCHUMACHER, ET AL., PLAINTIFF-INTERVENORS, v. BOROUGH OF NEW MILFORD, DEFENDANT. Tax Court of New Jersey. August 23, 1993. Page 347 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

MICHAEL AND PATRICIA SCULLY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. JAMES SCULLY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 004076-1997Tax Court of New Jersey. September 21, 2001 Page 554 Lawrence J. Arem, of the Pennsylvania Bar, admitted pro hac vice, for plaintiffs (Klehr, Harrison, Harvey, Branzburg Ellers, LLP, attorneys). Marlene G. Brown, for defendant […]

CITY OF ATLANTIC CITY, PLAINTIFF, v. ACE GAMING, LLC, DEFENDANT. ACE GAMING, LLC, PLAINTIFF, v. CITY OF ATLANTIC CITY, DEFENDANT. Nos. 000157-1997, 000158-1997, 000159-1997, 000160-1997, 000161-1997, 000162-1997, 000163-1997, 002609-1998, 003540-1997, 002612-1998, 002604-1998, 002591-1998, 000176-1997, 003538-1997, 003541-1997, 003543-1997, 001192-1999, 003030-1999.Tax Court of New Jersey. May 12, 2006. Page 71 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]