Category: New Jersey Tax Court Opinions

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, […]

SECONDARY SCHOOL ADMISSIONS TEST BOARD, INC., PLAINTIFF, v. PRINCETON BOROUGH, DEFENDANT. Tax Court of New Jersey. December 20, 1993. Page 468 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 469 Seth Goodman Park and Christopher S. Tarr for plaintiff (Smith, Stratton, Wise, […]

ABE SCHRADER CORP., D/B/A SCHRADER SPORTS, PLAINTIFF, v. TOWN OF SECAUCUS, DEFENDANT. Tax Court of New Jersey. August 6, 1986. Page 391 Joseph G. Ragno, for plaintiff (Waters, McPherson McNeil, attorneys). Leo Rosenblum, for defendant (Rosenblum Rosenblum, attorneys). Page 392 CRABTREE, J.T.C. This is a local property tax case wherein plaintiff seeks direct review pursuant […]

BELLEMEAD DEVELOPMENT CORP., PLAINTIFF, v. TOWNSHIP OF LYNDHURST, DEFENDANT. Tax Court of New Jersey. February 7, 1984. Appeal from the Bergen County Board of Taxation. Page 247 Joseph S. Seidel for plaintiff. George O. Savino for defendant. CRABTREE, J.T.C. This is a local property tax case wherein plaintiff seeks review of a judgment of the […]

NEW JERSEY DENTAL SERVICE PLAN, INC., PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 17, 1985. Page 422 Douglas G. Sanborn for plaintiff (Jamieson, McCardell, Moore, Peskin Spicer, attorneys). Herbert K. Glickman for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. […]

LANECO THREE, INC., PLAINTIFF, v. TOWNSHIP OF FRANKLIN, DEFENDANT. Tax Court of New Jersey. March 20, 1998 Page 234 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 235 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

THE TUITION PLAN OF NEW HAMPSHIRE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 28, 1982. Page 471 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 472 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN […]

HILLCREST HEALTH SERVICE SYSTEM, INC., PLAINTIFF, v. HACKENSACK CITY, DEFENDANT. Tax Court of New Jersey. November 20, 1998 Page 39 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 40 Robert M. Jacobs, (Winne Banta, Rizzi Heatherington Basralian P.C., attorneys), for plaintiff. Donald […]

SEAVIEW DEMOLITION RENTAL CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 19, 1982. Page 542 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 543 David B. Avigdor for plaintiff (Lampf, Lipkind, Prupis Petigrow, attorneys). Martin […]

RICHARD AND LISA SOGNESS, PRO SE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 001361-2009.Tax Court of New Jersey. April 13, 2010. Page 356 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 357 Richard and Lisa Sogness, pro se. Don E. Catinello […]

LESTER J. DWORMAN, L.J.D. ENTERPRISES, INC., THE DWORMAN COMPANY OF N.J. AND CHASE MANHATTAN MORTGAGE AND REALTY TRUST, PLAINTIFFS, v. BOROUGH OF TINTON FALLS, (BOROUGH OF NEW SHREWSBURY), DEFENDANT. Tax Court of New Jersey. August 28, 1980. Page 446 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE […]

DANIEL GOFFREDO AND PHYLLIS GOFFREDO, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 20, 1987. Page 136 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 137 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL […]

COASTAL EAGLE POINT OIL CO., PLAINTIFF, v. WEST DEPTFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 1, 1999 Seth I. Daveport, for plaintiff (Garippa Davenport, attorneys). Page 124 Edward G. Rosenblum, for defendant (Rosenblum, Wolf Lloyd, attorneys). SMALL, J.T.C. In 1997, the tax assessor of West Deptford Township assessed the property of the plaintiff, […]

INTERNATIONAL PAPER CO., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. Decided April 26, 1990. Appeal from Taxation Division. Page 148 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 149 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]

C.J. KOWASAKI, INC., A NEW JERSEY CORPORATION, GRACE CUMMINS AND ROBERT CUMMINS, PLAINTIFFS, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided March 25, 1993. Page 161 Ronald J. Cappuccio for plaintiff. Rene’ Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). Page 162 […]

SIDNEY ANGRIST, PLAINTIFF, v. CLIFFSIDE PARK BOROUGH, DEFENDANT. CLIFFSIDE PARK BOROUGH, PLAINTIFF, v. SIDNEY ANGRIST, DEFENDANT. Tax Court of New Jersey. November 6, 1991. Page 147 Sidney Angrist, plaintiff, pro se. Joseph A. Clark, Jr. for defendant (Liebowitz Liebowitz, attorneys). SMALL, J.T.C. This case requires me to determine whether the 1990 tax assessment of a […]

TRUMP PLAZA ASSOCIATES, PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. TRUMP TAJ MAHAL ASSOCIATES, PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFE NDANT-RESPONDE NT. TRUMP MARINA ASSOCIATES, LP, PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued May 18, 2010. Decided August 13, 2010. Page 556 [EDITORS’ […]

JACK AND SELMA BRISKIN, PLAINTIFFS, v. CITY OF ATLANTIC CITY, DEFENDANT. Tax Court of New Jersey. December 16, 1983. Appeal from the County Board of Taxation. Page 188 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 189 Jack Briskin, pro se. Matthew […]

DSC OF NEWARK ENTERPRISES, INC., PLAINTIFF, v. SOUTH PLAINFIELD BOROUGH, DEFENDANT. Nos. 005609-2003, 006452-2004, 004707-2005 and 004513-2006.Tax Court of New Jersey. May 12, 2009.[1] [1] This opinion is a reformatted version of a letter opinion dated May 12, 2009. It was approved for publication on August 13, 2009. Minor editorial changes have been made to […]