Category: New Jersey Tax Court Opinions

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 […]

JANICE BERNSTEIN, PLAINTIFF, v. CITY OF ATLANTIC CITY, DEFENDANT. Tax Court of New Jersey. May 17, 1996. Bryan F. Ferrick for plaintiff (Ferrick Kurzeja, attorneys). Daniel Gallagher for defendant (Youngblood, Corcoran, Aleli, Lafferty, Stackhouse, Grossman Gormley, attorneys). RIMM, J.T.C. In this local property tax matter, a case of first impression, the issue before the court […]

BERNARDS TOWNSHIP, PLAINTIFF, v. STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. December 5, 1984. Page 100 Howard P. Shaw for plaintiff (Farrell, Curtis, Carlin Davidson, attorneys). Maureen Adams for defendant (Irwin I. Kimmelman, Attorney General of the State of New Jersey, attorney). LASSER, P.J.T.C. Bernards Township owns and operates a sanitary landfill […]

JOSIAH E. DuBOIS, JR. AND DOROTHY F. DuBOIS, HIS WIFE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 18, 1981. Page 12 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 13 Josiah E. Dubois, Jr., pro se, […]

CITY OF MILLVILLE, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. CHRISTOPHER J. RUSKE ROGER RUSKE, DEFENDANTS. DOCKET NO. 002980-2000Tax Court of New Jersey. April 20, 2001 Page 329 Richard C. McCarthy, for plaintiff. Anne Graziano Krell, for defendants (Lummis, Krell Baker, attorneys). Page 330 SMALL, P.J.T.C. This is a case under […]

LIVINGSTON MALL CORP., PLAINTIFF, v. LIVINGSTON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. August 8, 1997[*] [*] This opinion was delivered from the bench on August 8, 1997 and was subsequently approved for publication by the Tax Court Committee on Opinions. The written opinion was sent to the attorneys on October 8, 1997. Page 19 […]

ROLLINS LEASING CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 24, 1993. Page 360 Jonathan M. Gross and Michael J. Kurak for plaintiff (Hannoch Weisman, attorneys). Page 361 Carolyn Lurry Mapp for defendant (Fred DeVesa, Acting Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Rollins Leasing Corp. (taxpayer) contests […]

CONTAINER RING CO., INC., PLYFIBER CONTAINER CORP., AND EASTERN STEEL BARREL CORP., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted April 7, 1981. Decided April 14, 1981. Appeal from the Tax Court of New Jersey. Wharton, Stewart Davis, attorneys for appellants (Robert B. Haines, on the brief). James R. […]

BENDIX CORPORATION, PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT. Tax Court of New Jersey. Decided June 30, 1988. Page 47 Mark S. Rattner for plaintiff (Riker, Danzig, Scherer, Hyland Perretti, attorneys). Mary R. Hamill for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Plaintiff, Bendix Corporation (“Bendix”), contests a corporation business tax […]

COMFORTABLY YOURS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 29, 1992. Page 571 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 572 Frank M. Leanza for plaintiff (Leanza, Agrapidis Kalebic, attorneys; Frank M. Leanza and […]

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 […]