Category: New Jersey Tax Court Opinions

MUOI AND ANNIE HUWANG, PLAINTIFFS, v. HILLSIDE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 13, 2004 Page 497 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 498 Michael A. Vespasiano, for plaintiff. Robert F. Renaud, for defendant (Palumbo Renaud, attorneys). BIANCO, […]

JOSEPH A. AND THERESA A. LAURITE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 30, 1992. Page 484 Mark G. Yates for plaintiff. Rene Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LASSER, P.J.T.C Taxpayer contests the denial by the Director of the Division […]

JAYDOR CORP., PLAINTIFF, v. MILLBURN TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided April 20, 1998 Page 379 Peter L. Davidson, for plaintiff (Mandelbaum Mandelbaum, attorneys). John R. Lloyd, for defendant (Rosenblum, Wolf Lloyd, attorneys). Page 380 SMALL, J.T.C. In this case I am called on to determine the proper application of discrimination relief under […]

CLINTON FOUNTAIN MOTEL, L.P., PLAINTIFF-APPELLANT, v. CLINTON TOWNSHIP, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 30, 1999. Decided December 16, 1999 Page 487 Before Judges SKILLMAN and D’ANNUNZIO. Steven R. Irwin, for appellant (Mandelbaum Mandelbaum, attorneys; Mr. Irwin, on the brief). William J. Caldwell, for respondent (Carter, Van Rensselaer Caldwell, attorneys; Mr. Caldwell, […]

CHIRON CORPORATION, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. November 19, 2004 Page 529 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 530 Kenneth J. Norcross for plaintiff (Drinker, Biddle Reath, attorneys). Marlene G. Brown, for defendant […]

SCHIZOPHRENIA FOUNDATION OF NEW JERSEY, A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. MONTGOMERY TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 21, 1982. Page 663 Peter G. Sheridan for plaintiff (McCarthy Hicks, attorneys). G. Thomas Reynolds, Jr. for defendant (Mason, Griffin Pierson, attorneys). CONLEY, J.T.C. This matter involves plaintiff’s claim for […]

HUNTERDON MEDICAL CENTER, PLAINTIFF-APPELLANT v. TOWNSHIP OF READINGTON, DEFENDANT-RESPONDENT. No. A-0293-05T2.Superior Court of New Jersey, Appellate Division.Argued December 19, 2006. Decided March 28, 2007. Page 537 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 538 Susan A. Feeney, argued the cause for […]

KEARNY LEASING CORP., PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT. Tax Court of New Jersey. March 21, 1984. Page 364 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 365 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

STEPHEN LITTLE TRUCKING AND STEPHEN LITTLE, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. DOCKET NO. 005828-1999Tax Court of New Jersey. May 29, 2001 Page 462 Harold Leib for plaintiff (Harold Leib Associates, P.A., attorneys). Marlene G. Brown for defendant (John J. Farmer, Jr., Attorney General, attorney). Page 463 KUSKIN, J.T.C. Plaintiff, Stephen Little,[1] […]

RUTGERS, THE STATE UNIVERSITY, PLAINTIFF, v. PISCATAWAY TOWNSHIP, DEFENDANT. Tax Court of New Jersey. July 10, 1980. Page 165 Pitney, Hardin Kipp for plaintiff (Paul E. Graham appearing; Richard L. Plotkin, on the brief). M. Roy Oake for defendant. Page 166 CONLEY, J.T.C. This matter involves the treatment for real property tax purposes of certain […]

SHELTER DEVELOPMENT CORPORATION, PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT. Tax Court of New Jersey. September 11, 1984. Page 548 John R. Holsinger for plaintiff (Ellenport Holsinger, attorneys). Harley A. Williams for defendant (Irwin I. Kimmelman, Attorney General of the State of New Jersey, attorney). ANDREW, J.T.C. This case involves the construction of N.J.S.A. 54:10A-6, which […]

PIA NEW JERSEY, INC. D/B/A FAIR OAKS HOSPITAL, PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 2, 1993. Page 95 John L. Berger for plaintiff (Lowenstein, Sandler, Kohl, Fisher Boylan, attorneys). Steven J. Zweig for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Taxpayer contests […]

MACK-CALI REALTY, LP AND 470 CHESTNUT REALTY, LLC AND 530 CHESTNUT REALTY, LLC, PLAINTIFFS, v. CLERK OF BERGEN COUNTY, AND DIRECTOR, DIVISION OF TAXATION, DEFENDANTS. No. 000037-2008.Tax Court of New Jersey. October 30, 2009. Page 244 Mark K. Follender and John P. Fazzio, for plaintiffs (Scarinci Hollenbeck, LLC, attorneys). John M. Carbone, for defendant, Clerk […]

HOME DEPOT U.S.A., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 006005-2005.Tax Court of New Jersey. March 14, 2008. Page 24 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 25 Paul H. Frankel Irwin M. Slomka of the New York bar […]

CITY OF EAST ORANGE, PLAINTIFF, v. LISMARC REALTY MANAGEMENT CORP., DEFENDANT. LISMARC REALTY MANAGEMENT CORP., PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT. Tax Court of New Jersey. July 16, 1985. Page 470 Steven R. Irwin for Lismarc Realty Management Corp. (Mandelbaum Mandelbaum, attorneys). Robert F. Giancaterino for City of East Orange (Skoloff Wolfe, attorneys). Harry […]

TOWNSHIP OF MAHWAH, PLAINTIFF, v. COUNTY OF BERGEN, DEFENDANT. Tax Court of New Jersey. May 11, 1981. Page 480 Breslin Breslin for plaintiff (Brian T. Campion appearing). Stephen R. Spector for defendant (Michael J. Monaghan appearing). EVERS, J.T.C. Township of Mahwah (township) filed an appeal from a judgment of the Bergen County Board of Taxation […]

BRUNSWICK CORP., PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 21, 1991. Appeal from Division of Taxation. Page 531 Charles M. Costenbader for plaintiff (Stryker, Tams Dill, attorneys; Paul M. Frankel of counsel; Charles H. Friedrich on the brief). Page 532 Margaret A. Holland for defendant (Robert J. Del Tufo, […]

LOUIS PAUL HENNEFELD AND BLAIR WILLIAM O’DELL, PLAINTIFFS, v. TOWNSHIP OF MONTCLAIR, DEFENDANT. Tax Court of New Jersey. March 15, 2005 Page 167 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 168 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN […]

BIS LP, INC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. No. 007847-2007.Tax Court of New Jersey. July 30, 2009. Page 89 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 90 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

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 […]