Category: New Jersey Tax Court Opinions

PETRIE RETAIL, INC., PLAINTIFF, v. TOWN OF SECAUCUS, DEFENDANT. DOCKET NOS. 002343-96; 005095-94; 003742-95; 002342-96; 000447-97; 000084-98Tax Court of New Jersey. May 31, 2001 Page 357 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 358 Richard B. Nashel, for plaintiff (Nashel Nashel, […]

UNITED STATES POSTAL SERVICE, PLAINTIFF-APPELLANT, AND RAINHOLD HOLDING COMPANY, AND RAINTREE ASSOCIATES, PLAINTIFFS, v. TOWNSHIP OF FREEHOLD, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted November 1, 1995. Decided November 16, 1995. Appeal from the Tax Court, Hamill, J.T.C. Page 676 Faith S. Hochberg, United States Attorney, attorney for appellants (Loretta C. Argrett, Assistant Attorney General Gary […]

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, […]

MICHAEL AND PATRICIA SCULLY, PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. JAMES SCULLY, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued December 18, 2002 Decided January 13, 2003 On appeal from a Final Judgment of the Tax Court, 004076-1997, 004069-1997. Before Judges NEWMAN, CARCHMAN and PARRILLO. Marlene G. Brown, […]

TITAN SPORTS, INC., PLAINTIFF, v. THE STATE ATHLETIC CONTROL BOARD AND LARRY HAZZARD, COMMISSIONER FOR THE STATE ATHLETIC CONTROL BOARD, DEFENDANTS. Tax Court of New Jersey. August 17, 1990. Page 260 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 261 [EDITORS’ NOTE: […]

ESTATE OF DAVID M. DARRIN, PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT. Tax Court of New Jersey. Decided November 24, 1987. Page 420 James C. Pitney for plaintiff (Pitney, Hardin, Kipp Szuch, attorneys). Herbert K. Glickman for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. The executor of the Estate of David […]

525 REALTY HOLDING CO., PLAINTIFF, v. BOROUGH OF HASBROUCK HEIGHTS, DEFENDANT. Tax Court of New Jersey. August 21, 1981. Appeal from Bergen County Board of Taxation. Page 207 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 208 Steven R. Irwin for plaintiff […]

McGINLEY MILLS, INC., PLAINTIFF, v. TOWN OF PHILLIPSBURG, DEFENDANT. Tax Court of New Jersey. January 5, 1988. Page 509 Seth I. Davenport for plaintiff (Garippa Trevenen, attorneys). Edward G. Rosenblum for defendant (Rosenblum Rosenblum, attorneys). LASSER, P.J.T.C. Taxpayer contests the 1986 local property tax assessment on industrial property at Hechman and Bate Streets in Phillipsburg, […]

BRAE ASSOC. C/O HERTZ REALTY, PLAINTIFF-RESPONDENT/CROSS-APPELLANT, v. PARK RIDGE BOROUGH, DEFENDANT-APPELLANT/CROSS-RESPONDENT. Tax Court of New Jersey. June 26, 2003 Page 89 Steven R. Irwin, for respondent/cross-appellant (Mandelbaum Mandelbaum, attorneys; Mr. Irwin and Amber J. Beach, on the brief). Paul Tannenbaum, argued the cause for appellant/cross-respondent (Zipp Tannenbaum, attorneys; John D’Anton and Peter J. Zipp, of […]

FIRST REPUBLIC CORPORATION OF AMERICA, PLAINTIFF-APPELLANT, v. BOROUGH OF EAST NEWARK, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued September 28, 1998 Decided October 16, 1998 Page 532 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 533 Before Judges D’ANNUNZIO and COLLESTER. […]

KJELL AND VICKI SAMUELSSON, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 10, 2005 Page 244 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 245 Shari J. Odenheimer of the Pennsylvania Bar admitted pro hac […]

BOARDWALK REGENCY CORPORATION, T/A CAESARS ATLANTIC CITY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 21, 1998 Page 332 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 333 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

BRISTOL-MYERS COMPANY, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 1, 1986. Decided December 19, 1986. Appeal from the Tax Court of New Jersey. Gregory B. Reilly argued the cause for appellant (Lowenstein, Sandler, Brochin, Kohl, Fisher, Boylan Meanor, attorneys; David W. Mills, Gregory B. Reilly and Susan A. Feeney […]

FRANK E. WALSH, JR. AND MARY D. WALSH, PLAINTIFFS, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 24, 1989. Benedict M. Kohl and John L. Berger for plaintiffs (Lowenstein, Sandler, Kohl, Fisher Boylan, attorneys). Jeanne E. Gorrissen for defendant (Peter N. Perretti, Jr., Attorney […]