Category: New Jersey Tax Court Opinions

DAVID SIDMAN AND CAROL SIDMAN, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued May 8, 2001 Decided June 28, 2001 Appeal from the Tax Court, Small, J.T.C. Page 485 Before Judges A.A. RODRIGUEZ, COLLESTER and FALL. Hugh Janow of the New York bar, admitted pro hac vice, argued the […]

LYDIA SAFANE, ET ALS., CHARLES AND MARY MONTAG, ET ALS., PLAINTIFFS, v. CLIFFSIDE PARK BOROUGH, DEFENDANT. Tax Court of New Jersey. November 17, 1982. Page 83 Richard B. Nashel for plaintiffs (Nashel and Nashel, attorneys). William C. Rindone, Jr. for defendant (Liebowitz, Liebowitz Clark, attorneys). Robert Krenkowitz, Deputy Attorney General for State of New Jersey […]

JERSEY CENTRAL POWER LIGHT COMPANY, PLAINTIFF, v. TOWNSHIP OF LACEY, DEFENDANT. Tax Court of New Jersey. February 5, 1985. Richard S. Cohen for plaintiff. Thomas E. Monahan for defendant. RIMM, J.T.C. The novel issue before the court in this matter is the taxability for local property tax purposes of certain structures at an Page 247 […]

SHRINE OF OUR LADY OF FATIMA, PLAINTIFF, v. MANTUA TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 22, 1992. Page 393 Joseph C. Honer, Jr. for plaintiff (Hamilton Honer, attorneys). David W. Morgan for defendant (Holston, MacDonald Morgan, attorneys). LARIO, J.T.C. Plaintiff appeals from a judgment of the Gloucester County Board of Taxation denying a […]

RIORANO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SAIONO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SCUDAMORE REALTY CORP., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SCUDAMORE REALTY CORP., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. VITSANO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. […]

CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. BOARDWALK REGENCY CORP., DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued May 24, 2000 Decided June 22, 2000 Page 165 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 166 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

LABOR READY NORTHEAST, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 4, 2011. Page 608 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 609 Peter L. Faber and Leah Robinson for plaintiff. (McDermott Will Emery, L.L.P., […]

H. BARRY AND SUSAN C. BERLIN, PLAINTIFFS, v. NEW JERSEY DIVISION OF TAXATION, LESLIE A. THOMPSON, DIRECTOR, DEFENDANT. Tax Court of New Jersey. September 28, 1993. Page 406 H. Barry and Susan C. Berlin, plaintiffs, pro se. Rene’Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). DOUGHERTY, J.T.C. The matter […]

SKG REALTY CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted March 19, 1985. Decided March 27, 1985. Page 210 Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, attorneys for appellant (Todd M. Sahner of counsel and on the brief). Mangini, Gilroy, Cramer McLaughlin, attorneys for respondent (William P. Gilroy on the brief). Before […]

NEW JERSEY FOREIGN TRADE ZONE VENTURE, A PARTNERSHIP OF THE STATE OF NEW JERSEY, PLAINTIFF, v. TOWNSHIP OF MT. OLIVE, A MUNICIPAL CORPORATION, DEFENDANT. Tax Court of New Jersey. Decided March 16, 1989. Page 331 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). James K. Pryor for defendant (Dorsey, Pryor Bell, attorneys). LASSER, P.J.T.C. Plaintiff […]

MIDLANTIC OPERATING ADMIN. C/O PNC REALTY, PLAINTIFF, v. WEST CALDWELL TOWNSHIP, DEFENDANT. 001389-2001Tax Court of New Jersey. November 12, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 447 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 448 [EDITORS’ NOTE: THIS PAGE […]

SIEGFRIED O. AND CARLA B. SLATER, PLAINTIFFS, v. HOLMDEL TOWNSHIP, DEFENDANT. 003078-00Tax Court of New Jersey. January 9, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 9 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 10 Siegfried O. Slater, pro se. […]

A.H. ROBINS COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 005682-95Tax Court of New Jersey. February 21, 2002. Appeal from the Tax Court, Kahn, J.T.C. Page 339 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 340 Charles M. Costenbader, for plaintiff […]

HOLY CROSS PRECIOUS ZION GLORIOUS CHURCH OF GOD, PLAINTIFF, v. TRENTON CITY, DEFENDANT. Tax Court of New Jersey. March 31, 1981. Page 353 Arthur R. Sypek, Jr. for plaintiff (Stockman, Mancino, Marinari, Smithson, O’Donnell and Sypek, attorneys). Stanley A. Adamcik for defendant. LARIO, J.T.C. Plaintiff appeals from a judgment of the Mercer County Board of […]

WILLIAM T. NORMA P. HOUGH, PLAINTIFF-APPELLANT, v. TAXATION DIVISION DIRECTOR, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted May 6, 1981. Decided May 8, 1981. Appeal from the Tax Court of New Jersey. Before Judges ALLCORN, PRESSLER and FURMAN. The motion for summary disposition is granted. The determination of the Tax Court is affirmed.

ERNEST AND ROBIN VOGELBACHER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 1, 1995. Page 107 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 108 Ronald J. Cappuccio, for plaintiffs. Paul Tannenbaum, for defendant (Deborah T. Poritz, […]

H.G.K.W. CORPORATION, PLAINTIFF, v. EAST BRUNSWICK TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided July 16, 1986. Page 455 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 456 Harold Kuskin for plaintiff (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). William Yadlon for defendant […]

CITY OF CAMDEN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. BLOCK 214, LOT 21, 23-33 NORTH 4TH STREET, ASSESSED TO CAMDEN MASONIC ASSOCIATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued January 10, 1989. Decided February 14, 1989. Appeal from Superior Court of New Jersey, Chancery Division, Camden County and New Jersey Tax […]

ST. ANN’S CATHOLIC CHURCH, PLAINTIFF, v. BOROUGH OF HAMPTON, DEFENDANT. Tax Court of New Jersey. May 16, 1994. Page 89 Richard M. Conley for plaintiff (Conley Haushalter, attorneys). Page 90 Richard Dieterly for defendant (Gebhardt Kiefer, attorneys). HAMILL, J.T.C. In this matter, plaintiff, St. Ann’s Catholic Church New Hampton, challenges the 1993 local property tax […]

RUTGERS UNIVERSITY LEGISLATIVE AFFAIRS COUNCIL, INC., PLAINTIFF, v. LESLIE A. THOMPSON, DIRECTOR OF THE DIVISION OF TAXATION, NEW JERSEY DIVISION OF TAXATION AND STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. November 25, 1992. Page 643 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]