Category: New Jersey Tax Court Opinions

HALOCARBON PRODUCTS CORP., PLAINTIFF, v. BOROUGH OF SOUTH RIVER, DEFENDANT. Tax Court of New Jersey. May 9, 1980. Appeal from the Tax Court, Andrew, J.T.C. Page 295 Michael S. Richmond, Golden, Shore, Zahn Richmond for plaintiff. Page 296 Gary M. Schwartz, Schwartz Schiappa for defendant. ANDREW, J.T.C. Plaintiff, taxpayer, seeks a reduction of the assessments […]

WILLIAM AND FRANCES BROUSSEAU, PLAINTIFFS, v. MILLSTONE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. March 10, 1997 Page 345 William and Frances Brousseau, plaintiffs, pro se. Michael Pane for defendant. Page 346 RIMM, J.T.C. This is a local property tax matter involving the recent amendments in N.J.S.A. 54:4-23.3 and N.J.S.A. 54:4-23.5 to the Farmland Assessment […]

STA-SEAL, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. STA-SEAL, INC., PLAINTIFF, v. SOUTH RIVER BOROUGH, DEFENDANT. Tax Court of New Jersey. March 4, 1983. Page 273 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 274 Robert A. Gladstone for plaintiff (Warren, […]

UNITED STATES POSTAL SERVICE, PLAINTIFF-RESPONDENT, v. TOWN OF KEARNY, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued October 2, 2002 Decided October 16, 2002 On appeal from the Tax Court of New Jersey, 4033-96. Before Judges KESTIN, FALL and WEISSBARD. Laura J. Wadleigh, argued the case for appellant (Castano Quigley, attorneys; Joseph G. Ragno, of […]

ST. MICHAEL’S PASSIONIST MONASTERY, PLAINTIFF, v. CITY OF UNION CITY, DEFENDANT. ST. PAUL’S BENEVOLENT EDUCATIONAL MISSIONARY INSTITUTION OF WEST HOBOKEN, N.J., PLAINTIFF, v. CITY OF UNION CITY, DEFENDANT. Tax Court of New Jersey. May 31, 1983. Page 416 Louis L. D’Arminio for plaintiffs (Breslin, Herten LePore, attorneys). Herbert Fine, for defendant. CRABTREE, J.T.C. Defendant moves […]

TOWER CENTER ASSOCIATES, PLAINTIFF-APPELLANT, v. TOWNSHIP OF EAST BRUNSWICK, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued October 12, 1995. Decided January 8, 1996. Page 693 Before Judges STERN, WALLACE and NEWMAN.[1] [1] Judge Newman did not participate in oral argument, but with the consent of counsel has participated in the disposition of the appeal. The opinion […]

CHARLES B. DANA T. WIGTON, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 25, 1992. Page 374 Walter S. Kane and Milton Gurny for plaintiff (Hein, Smith, Berezin, Maloof, Spinella Rogers, attorneys). Anthony Pantano for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Taxpayers contest […]

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 […]

CENTEX HOMES OF NEW JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 29, 1989. Page 474 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 475 Before Judges ANDREW, CRABTREE, HOPKINS, LARIO, LASSER RIMM pursuant to […]

INWOOD AT GREAT NOTCH, PLAINTIFF, v. TOWNSHIP OF LITTLE FALLS, DEFENDANT. Tax Court of New Jersey. February 17, 1984. Page 317 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 318 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]