Category: New Jersey Tax Court Opinions

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 […]

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 […]