Category: New Jersey Tax Court Opinions

GRACE PEACE FELLOWSHIP CHURCH, INC., PLAINTIFF, v. CRANFORD TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 10, 1982. Page 392 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 393 Harman R. Clark, Jr., for plaintiff. Frederick Wilhelms, for defendant. ANDREW, J.T.C. This […]

DONALD W. SWIFT, ET UX, ET AL., PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. February 9, 1982. Page 116 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 117 Michael A. Guariglia and Peter C. Aslanides for plaintiffs (McCarter […]

CES ASSOCIATES AND SHAV ASSOCIATES, PLAINTIFFS-APPELLANTS, v. CRANBURY TOWNSHIP, DEFENDANT-RESPONDENT. CRESTON ASSOCIATES, PLAINTIFF-APPELLANT, v. SOUTH BRUNSWICK TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued October 31, 1995. Decided November 21, 1995. Page 678 Steven R. Irwin and William J. Sitar argued the cause for appellants (Mandelbaum Mandelbaum, attorneys; Mr. Irwin an Mr. Sitar, on the brief). […]

VENTURE 17 C/O THE REGENCY GROUP, PLAINTIFF, v. HASBROUCK HEIGHTS BOROUGH, DEFENDANT. Tax Court of New Jersey. Decided November 6, 1991. Page 153 SMALL, J.T.C. This is an appeal from the 1990 added real property tax assessment made by Hasbrouck Heights (“defendant”) with respect to Block 127.2, Lot 1 owned by plaintiff, Venture 17. Defendant […]

HARRY’S LOBSTER HOUSE CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. No. 004978-2004. June 5, 2006. Page 150 William F. Dowd for plaintiff (Dowd Reilly, attorneys). Heather Lynn Anderson for defendant (Zulima V. Farber, Attorney General of New Jersey, attorney). MENYUK, J.T.C. Plaintiff contests a final determination by the Director, […]

SHAV ASSOCIATES C/O ALFIERI PROP. MAN., PLAINTIFF, v. TOWNSHIP OF MIDDLETOWN, DEFENDANT. Tax Court of New Jersey. Decided June 13, 1991. Page 570 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). Page 571 Bernard M. Reilly, for defendant (Dowd Reilly, attorneys). RIMM, J.T.C. This is a local property tax matter for the tax year 1989. […]

TAMBURELLI PROPERTIES ASSOCIATION, PLAINTIFF-RESPONDENT, v. BOROUGH OF CRESKILL, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued October 5, 1998 Decided October 13, 1998 Page 601 Before Judges HAVEY and PAUL G. LEVY. Anthony D. Andora argued the cause for appellant (Andora, Palmisano Geaney, attorneys; Mr. Andora, on the brief). Edward D. Rosenblum argued the cause […]

D.P.S. ACQUISITION CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 24, 1997 Page 293 Harold Lieb for plaintiff (Harold Lieb, P.A., attorney). Marlene G. Brown for defendant (Peter Verniero, Attorney General of New Jersey, attorney). SMALL, J.T.C. Plaintiff, D.P.S. Acquisition Corp., trading as Dependable Power Sweeping (“DPS”), challenges an […]

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. […]