Category: New Jersey Tax Court Opinions

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 […]

EWING TOWNSHIP, PLAINTIFF, v. MERCER PAPER TUBE CORPORATION, DEFENDANT. Tax Court of New Jersey. December 19, 1985. Page 85 William A. Dietrich for plaintiff (Dietrich, Allen St. John, attorneys). Jeffrey M. Hall for defendant (Strauss Hall, attorneys). LARIO, J.T.C. The issue raised by this motion is whether a county board of taxation had jurisdiction to […]

ZOHAR ZISAPEL C/O REAL ESTATE MANAGEMENT, PLAINTIFF, v. PARAMUS BOROUGH, DEFENDANT. 003959-97Tax Court of New Jersey. August 8, 2002. Appeal from the Tax Court, Pizzuto, J.T.C. Page 210 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 211 Gary D. Gordon, for plaintiff […]

BROWNING FERRIS INDUSTRIES OF SOUTH JERSEY, INC., PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 3, 1988. Page 97 Scott J. Basen for plaintiff (Mehr LaFrance, attorneys). Joseph L. Yannotti for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). LARIO, J.T.C. […]

EILEEN GIFFORD, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 7, 1995. Page 52 Deborah E.K. McCracken for plaintiff (Andrew N. Yurick, attorney). Joseph P. Horan, II for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). RIMM, J.T.C. This is a transfer inheritance tax matter in which defendant […]

OFF SHORE FACILITIES CORP., PLAINTIFF, v. CITY OF ATLANTIC CITY AND ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 25, 1981. Noah Bronkesh for plaintiff (Sills, Beck, Cummis, Radin Tischman, attorneys). Page 259 Nathan P. Wolf for defendant (Skoloff Wolfe, attorneys). LASSER, P.J.T.C. This is a motion by the defendant City […]

THOMAS J. LIPTON, INC., PLAINTIFF, v. RARITAN TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided September 26, 1988. Page 203 John E. Garippa for plaintiff (Garippa Trevenen, attorneys). Joseph S. Novak for defendant. LASSER, P.J.T.C. Taxpayer contests the 1987 real property tax assessment on an industrial property located on Route 523 in Raritan Township, and […]

OWNERS MAINTENANCE CORP., PLAINTIFF-APPELLANT, v. BOROUGH OF FORT LEE, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 9, 2005 Decided November 18, 2005 Page 649 Marc E. Leibman, argued the cause for appellant (Kaufman, Bern Deutsch, attorneys; Mr. Leibman, of counsel and on the brief). Joseph R. Mariniello, Jr., argued the cause for respondent […]

FLEXX PETROLEUM CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 9, 1991. Page 2 Laurence Reich, for plaintiff (Carpenter, Bennett Morrissey, attorneys). Page 3 Mary R. Hamill, for defendant (Robert J. Del Tufo, Atty. Gen. of New Jersey, attorney). ANDREW, J.T.C. At issue in this state tax case is […]

SEA-LAND SERVICE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 27, 1996 Michael A. Guariglia for plaintiff (McCarter English, attorneys). Marlene G. Brown for defendant (Deborah T. Poritz, Attorney General of New Jersey). Page 133 KAHN, J.T.C. This litigation involves the corporation business tax (CBT), and this court’s review […]

AT T CORP., PLAINTIFF, v. TOWNSHIP OF MORRIS, DEFENDANT. DOCKET NOS. 002737-1997; 002739-1997; 001219-1998; 001222-1998; 001021-1999; 001020-1999; 000234-2000; 000233-2000Tax Court of New Jersey. December 6, 2000 Page 320 John E. Garippa, for plaintiff (Garippa, Lotz Giannuario, attorneys). John M. Mills, III, for defendant (Mills Mills, attorneys). Page 321 KAHN, J.T.C. This is the court’s opinion […]

SUPERIOR AIR PRODUCTS INTERNATIONAL, INCORPORATED, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued October 4, 1988. Decided October 18, 1988. Before Judges MICHELS, MUIR, Jr. and KEEFE. On appeal from the Tax Court of New Jersey whose opinion is reported at 9 N.J. Tax 463 (Tax Ct. 1988). Howard S. Denburg […]

NEW PLAN REALTY TRUST, PLAINTIFF, v. BRICK TOWNSHIP, DEFENDANT. F. LACKLAND SONS, LLC, PLAINTIFF, v. BRICK TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Nos. 003320-2005, 003022-2005. August 22, 2006. Page 226 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 227 Bruce J. […]

MARK L. AND JANET A. ANGELINI, PLAINTIFFS, v. TOWNSHIP OF UPPER FREEHOLD, DEFENDANT. Tax Court of New Jersey. January 13, 1987. Mark L. Angelini, plaintiff, pro se. William C. Nowels for defendant (McGee and Graham, attorneys). Page 645 RIMM, J.T.C. This local property tax matter involves the propriety of farmland rollback tax assessments in accordance […]