Category: New Jersey Tax Court Opinions

ESTATE OF DAVID M. DARRIN, PLAINTIFF, v. DIRECTOR OF THE DIVISION OF TAXATION (TRANSFER INHERITANCE TAX BUREAU), DEFENDANT. Tax Court of New Jersey. March 8, 1991. Page 483 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 484 James C. Pitney for plaintiff […]

GEORGE ECKARDT AND/OR FRANKLIN TOWNSHIP TAXPAYERS ASSOCIATION, INC., PLAINTIFFS, v. SISLER ENTERPRISES, TOWNSHIP OF FRANKLIN, DEFENDANTS. Tax Court of New Jersey. February 5, 1980. Edward G. Rosenblum, for plaintiffs (Rosenblum Rosenblum, attorneys). Richard A. Norris, for defendant Sisler Enterprises (Norris, McLaughlin Marcus, P.C., attorneys). CRABTREE, J.T.C. Plaintiffs move for an order applying the Freeze Act, […]

CHURCH CONTRIBUTION TRUST, PLAINTIFF, v. MENDHAM BOROUGH, DEFENDANT. Tax Court of New Jersey. July 17, 1987. Page 300 Linda S. Leparulo for plaintiff (Herold Haines, attorneys). Barry M. Johnston for defendant (Dillon, Bitar Luther, attorneys). LASSER, P.J.T.C. The issue in this case is whether property owned by Church Contribution Trust (CCT), located at 475 Bernardsville […]

HAMILTON TOWNSHIP, PLAINTIFF, v. ESTATE OF MARGARET C. LYONS, M. DONALD LYONS, CO-EXECUTOR/TRUSTEES OF THE ESTATE OF MARGARET C. LYONS AND M. DONALD LYONS, INDIVIDUALLY. Tax Court of New Jersey. January 14, 1986. Page 113 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] […]

LEONARD ROTHMAN AND MILDRED ROTHMAN, PLAINTIFFS, v. CITY OF HACKENSACK, DEFENDANT. Tax Court of New Jersey. August 26, 1980. Page 439 Robert E. Rothman, Attorney, for plaintiffs. Melvin Gittleman by Steven D. Muhlstock, Attorney, for defendant. SIMPSON, J.A.D. (temporarily assigned). Plaintiffs, Leonard and Mildred Rothman, appeal from judgments of the Bergen County Board of Taxation […]

SUDLER LAKEWOOD LAND, L.L.C., AS SUCCESSOR IN INTEREST TO C.P. LAKEWOOD LAND, L.P.,[1] PLAINTIFF-RESPONDENT, v. LAKEWOOD TOWNSHIP, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued January 10, 2001 Decided January 31, 2001. [1] The appeal was filed in the name of C.P. Lakewood Land, L.P. However, the parties agree that Sudler Lakewood Land, L.L.C., is […]

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 […]