Category: New Jersey Tax Court Opinions

PFIZER, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000055-20060.Tax Court of New Jersey. June 1, 2007. Page 422 Richard A. Leavy, for plaintiff (McDermott, Will Emery, LLP, attorneys). Marlene G. Brown, for defendant (Stuart Rabner, Attorney General of New Jersey, attorney). Kyle O. Sollie (Reed Smith, LLP, attorneys) for General Engines Company, Inc. […]

DAVANNE REALTY, PLAINTIFF-APPELLANT, v. EDISON TOWNSHIP, DEFENDANT-RESPONDENT. No. A-0333-08T3.Tax Court of New Jersey.Argued April 21, 2009. Decided June 15, 2009. Appeal from the Tax Court dismissing its challenge to assessed value of commercial property for property tax purposes. Page 204 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

GREAT ADVENTURE, INC., A DELAWARE CORPORATION, PLAINTIFF-RESPONDENT, v. THE TOWNSHIP OF JACKSON, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued January 26, 1988. Decided February 8, 1988. Page 231 Before Judges PRESSLER, MUIR, Jr. and SKILLMAN. Arthur M. Greenbaum argued the cause for appellant (Greenbaum, Rowe, Smith, Ravin, Davis Bergstein, attorneys Barry S. Goodman and Peter J. […]

GABRELLIAN JESSOURIAN ASSOCIATES, PLAINTIFF, v. BOROUGH OF OAKLAND, DEFENDANT. Tax Court of New Jersey. Decided September 5, 1990. Page 311 Joseph S. Seidel, Hopatcong, for plaintiff. Steven Muhlstock, for defendant (Gittleman, Muhlstock, Meyers Chewcaskie, Fort Lee, attorneys). CRABTREE, J.T.C. This is a local property tax case wherein plaintiff seeks direct review, pursuant to N.J.S.A. 54:3-21, […]

CSX TRANSPORTATION, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. NORFOLK SOUTHERN CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 9, 2005 Page 400 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 401 [EDITORS’ NOTE: THIS […]

NY HARBOR ASSOCIATES AND 32 JOURNAL REALTY, L.L.C., PLAINTIFFS-APPELLANTS, v. CITY OF JERSEY CITY, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued October 28, 1998 Decided November 10, 1998 Page 603 Before Judges BAIME and KIMMELMAN. Louis J. Lamatina, argued the cause for appellants. Michael Kremen, Assistant Corporation Counsel, argued the cause for respondent (Sean […]

MARK ANDY, INC., PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 23, 1986. Page 594 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 595 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

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 […]

BORDENTOWN REAL ESTATE ASSOCIATES, LLC AND RISING SUN 295 PLAZA LLC, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 000133-2008.Tax Court of New Jersey. March 17, 2009. Page 562 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 563 Bruce M. Sattin for […]

AIRWORK SERVICE DIVISION, A DIVISION OF PACIFIC AIRMOTIVE CORPORATION, A CALIFORNIA CORPORATION, AND A SUBDIVISION OF PUREX CORPORATION LTD., A CALIFORNIA CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued March 15, 1982. Decided April 28, 1982. Appeal from the Tax Court. Page 533 Gerald C. Neary argued the […]

COSMAIR, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. October 9, 1985. Page 10 Frederick W. Anthony, admitted pro hac vice, and Michael F. Rehill for plaintiff (Williamson and Rehill, attorneys). Herbert K. Glickman, for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). HOPKINS, J.T.C. Cosmair, Inc. (taxpayer) is […]

L Z REALTY CO., INC., PLAINTIFF, v. BOROUGH OF RINGWOOD, DEFENDANT. Tax Court of New Jersey. May 18, 1984. Appeal from the Passaic County Board of Taxation. Page 451 George J. Cotz for plaintiff (Weber, Muth Weber, attorneys). August W. Fischer for defendant. CRABTREE, J.T.C. This is a local property tax case wherein plaintiff seeks […]

MONMOUTH AIRLINES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 17, 1980. Page 48 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 49 David A. Knapp for plaintiff. Joseph Yannotti, Deputy Attorney General, for defendant (John […]

ROLLING HILLS OF HUNTERDON LP, PLAINTIFF, v. CLINTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 29, 1995. Page 365 Michael A. Vespasiano, for plaintiff. Pamela Lee Matarrese, for defendant (Vaida Manfreda, attorneys). HAMILL, J.T.C. This is a motion to dismiss the complaint for failure to respond to a request for income information pursuant to […]

OVERLOOK HOSPITAL ASSOCIATION, A NEW JERSEY NOT FOR PECUNIARY PROFIT CORPORATION, PLAINTIFF-RESPONDENT, v. CITY OF SUMMIT, A MUNICIPAL CORPORATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued March 20, 1984. Decided March 29, 1984. Before Judges BOTTER, PRESSLER and O’BRIEN. Page 351 Appeal from the Tax Court. Frank A. Pizzi, Jr., argued the cause for appellant. Roger […]

HAYES HOME URBAN RENEWAL CORP., PLAINTIFF-RESPONDENT, v. CITY OF NEWARK, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued November 17, 2003 Decided December 23, 2003 On appeal from Tax Court of New Jersey, Docket No. 277-2000, whose opinion is published at 20 N.J.Tax 528 (Tax Ct. 2003). John Havrilchak, Assistant Corporation Counsel, argued the cause […]

BRANCASONS, INC., A PARTNERSHIP OF THE STATE OF NEW JERSEY, PLAINTIFF, v. STATE OF NEW JERSEY, DEFENDANT. BRANCASONS, PLAINTIFF, v. CARLSTADT BOROUGH, DEFENDANT. Tax Court of New Jersey. Decided February 8, 1985. Page 414 Max Manshel for plaintiff. Page 415 Harry Haushalter for defendant State of New Jersey (Irwin I. Kimmelman, Attorney General of New […]

MARIANNE CENTORINO, PLAINTIFF, v. TEWKSBURY TOWNSHIP, DEFENDANT. NO. 006336-1998Tax Court of New Jersey. October 25, 1999. Page 304 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 305 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]