Category: New Jersey Tax Court Opinions

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 […]

DOW JONES COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 3, 1983. Page 182 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 183 Richard J. Pinto for plaintiff (Smith, Stratton, Wise, Heher Brennan, attorneys). Thomas […]

DAVID A. RAPPEPORT AND MARTHA A. WOODS, EXECUTORS, ESTATE OF LORRAINE K. RAPPEPORT, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 27, 2005 Basil F. O’Connor, for plaintiff (Schenck, Price, Smith King, attorneys). Page 423 Mala Narayanan, for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney). KUSKIN, J.T.C. […]

BLACK WHALE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 19, 1995. Page 339 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 340 Bradley W. Henson, for plaintiff (Privetera, Henson Wilson, attorneys). Gail Menyuk, Deputy Attorney […]

SIGMA PHI EPSILON, PLAINTIFF, v. CITY OF HOBOKEN, DEFENDANT. MU ALUMNI ASSOCIATION, PLAINTIFF, v. CITY OF HOBOKEN, DEFENDANT. PHI SIGMA KAPPA, PLAINTIFF, v. CITY OF HOBOKEN, DEFENDANT. SIGMA CHAPTER HOUSE, PLAINTIFF, v. CITY OF HOBOKEN, DEFENDANT. ALPHA XI ALUMNI ASSOCIATION, PLAINTIFF, v. CITY OF HOBOKEN, DEFENDANT. Tax Court of New Jersey. November 12, 1980. Page […]

GARDEN STATE RACING ASSOCIATION, PLAINTIFF, v. THE TOWNSHIP OF CHERRY HILL, DEFENDANT. Tax Court of New Jersey. October 28, 1980. Page 570 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 571 Tomar, Parks, Seliger, Simonoff Adourian for plaintiff (Charles L. Winne appearing). […]

HESS REALTY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, NEW JERSEY DEPARTMENT OF TREASURY, DEFENDANT. Tax Court of New Jersey. July 14, 1988. Page 64 Christine D. Petruzzell for plaintiff (Wilentz, Goldman Spitzer, attorneys; Christine D. Petruzzell and Viola S. Lordi on the brief). Carolyn L. Lurry for defendant (W. Cary Edwards, Attorney General of […]

DANIEL M. VINNIK, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided June 4, 1992. Page 451 Steven C. Levitt and Michael Kurak for plaintiff (Hannoch Weisman, attorneys). Robert J. Alter, amicus curiae (Sills, Cummis, Zuckerman, Radin, Tischman, Epstein Gross, attorneys). Margaret A. Holland for defendant (Robert J. Del Tufo, Attorney […]

VERDEN REALTY MANAGEMENT CO., PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. Tax Court of New Jersey. August 30, 1983. Page 638 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 639 Steven R. Irwin for plaintiff. Robert F. Giancaterino for defendant. CRABTREE, J.T.C. […]

HOSPITAL PORTRAIT SERVICE COMPANY, PLAINTIFF-APPELLANT, v. DEPARTMENT OF TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 11, 1984. Decided December 21, 1984. On appeal from the Tax Court of New Jersey. G. Stephen Ingram argued the cause for appellant (Ingram Kelley, attorneys; G. Stephen Ingram on the brief). Martin L. Wheelwright, Deputy […]

HASHOMER HATZAIR, INC., PLAINTIFF, v. TOWNSHIP OF EAST WINDSOR, DEFENDANT. Tax Court of New Jersey. April 21, 1980. Page 116 Morton Deitz, for plaintiff (Deitz Aronson, attorneys). Robert A. Gladstone, for defendant (Warren, Goldberg Berman, attorneys). CONLEY, J.T.C. Plaintiff taxpayer filed a petition of appeal with the State Division of Tax Appeals challenging a 1975 […]

CHADWICK 99 ASSOCIATES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, DEFENDANTS. KINGSWOLD, L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, DEFENDANTS. CHRISTOPHER S. VERNON D/B/A LAUREL HILL […]

JOSEPH GERTRUD BUCHLER, PLAINTIFFS, v. BOROUGH OF FORT LEE, DEFENDANT. Tax Court of New Jersey. February 17, 1981. Page 229 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 230 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF […]

MICHAEL AND DORIS MANCZAK, PLAINTIFFS, v. TOWNSHIP OF DOVER, DEFENDANT. Tax Court of New Jersey. June 5, 1981. Page 530 Michael Manczak and Doris Manczak, plaintiffs pro se. Raymond A. Hayser for defendant. RIMM, J.T.C. This local property tax matter involves the correction of errors statute, N.J.S.A. 54:2-41. It is before the court on the […]

MORRIS COUNTY MUNICIPAL UTILITY AUTHORITY, PLAINTIFF, v. MORRIS TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 26, 1994. Page 82 Susan A. Feeney, for plaintiff (McCarter English, attorneys). John M. Mills, III, for defendant (Mills Mills, attorneys). LASSER, P.J.T.C. Morris County Municipal Utility Authority (MUA) seeks exemption from 1993 local property tax for a 671.21 […]