Category: New Jersey Tax Court Opinions

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 […]

CIT FINANCIAL SERVICES CONSUMER DISCOUNT COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 17, 1982. Page 569 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 570 Marie L. Garibaldi for plaintiff (Riker, Danzig, Scherer Hyland, attorneys). […]

TOWNSHIP OF HOLMDEL, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. Decided September 20, 1990. Frederick W. Rose, for plaintiff (Young, Rose Millspaugh, attorneys). Jean Lisa Markey, for defendant […]

JOHN W. DANTZLER, JR. AND KATHLEEN M. DANTZLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 1, 1999 Page 491 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 492 John M. Dantzler, Jr., for plaintiffs (Mr. Dantzler, […]

PIO COSTA, ANTHONY II — SUBTRUST, PLAINTIFF, v. BOROUGH OF RIVERDALE, DEFENDANT. 002856-1999, 002083-2000, 002476-2001Tax Court of New Jersey. June 19, 2002. Appeal from the Tax Court, Kuskin, J.T.C. Page 170 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 171 Paul Tannenbaum, […]

FAIRLEIGH DICKINSON UNIVERSITY, PLAINTIFF, v. FLORHAM PARK BOROUGH, DEFENDANT. MADISON BOROUGH, PLAINTIFF, v. FAIRLEIGH DICKINSON UNIVERSITY, DEFENDANT. Tax Court of New Jersey. May 3, 1983. Page 344 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 345 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]

GRAND CHESTER ASSOCIATES, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, STATE OF NEW JERSEY AND COUNTY OF BERGEN, DEFENDANTS. Tax Court of New Jersey. March 16, 1984. Page 337 Helene R. Emanuel for plaintiff (Paul W. Ross, attorney). Joseph L. Yannotti for defendants (Irwin L. Kimmelman, Attorney General of New Jersey, attorney). Page 338 LASSER, P.J.T.C. This […]

TOWNSHIP OF JEFFERSON, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY AND MORRIS COUNTY BOARD OF TAXATION, DEFENDANTS. TOWNSHIP OF MENDHAM, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY AND MORRIS COUNTY BOARD OF TAXATION, DEFENDANTS. BOROUGH OF MENDHAM, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY AND MORRIS COUNTY BOARD OF […]

OLDE LAFAYETTE VILLAGE, LTD., PLAINTIFF, v. TOWNSHIP OF LAFAYETTE, DEFENDANT. Tax Court of New Jersey. March 24, 1988. Page 563 J. Ferd Convery, III for plaintiff (Lindabury, McCormick Estabrook, attorneys; J. Ferd Convery, III and David R. Pierce on the brief). Edward G. Rosenblum for defendant (Rosenblum Rosenblum, attorneys). ANDREW, J.T.C. In this local property […]

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 […]