Category: New Jersey Tax Court Opinions

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. […]

EILEEN GIFFORD, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 7, 1995. Page 52 Deborah E.K. McCracken for plaintiff (Andrew N. Yurick, attorney). Joseph P. Horan, II for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). RIMM, J.T.C. This is a transfer inheritance tax matter in which defendant […]

WESTINGHOUSE ELECTRIC CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF BLOOMFIELD, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 15, 1986. Decided October 6, 1986. Appeal from the Tax Court, Hopkins, J.T.C. Page 109 Arthur W. Burgess argued the cause for, appellant (Joseph R. Bulman and Arthur W. Burgess, on the brief). John A. Bukowski, Jr. argued the cause, […]

RAMOS, ALBERTO, PLAINTIFF, v. CITY OF PASSAIC, DEFENDANT, AND JOHN J. FARMER, JR., ATTORNEY GENERAL OF NEW JERSEY, INTERVENOR. DOCKET NO. 003111-1999Tax Court of New Jersey. August 11, 2000 Page 98 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 99 Steven R. […]

CURTISS-WRIGHT CORPORATION, PLAINTIFF, v. BOROUGH OF WOOD-RIDGE, DEFENDANT. Tax Court of New Jersey. January 29, 1981. Page 144 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 145 Leo Rosenblum for plaintiff. Robert R. Guida for defendant. EVERS, J.T.C. The Borough of Wood-Ridge […]

UNION DRYDOCK AND REPAIR, PLAINTIFF, v. HOBOKEN CITY, DEFENDANT. Tax Court of New Jersey. May 25, 2000 Richard B. Nashel, for plaintiff (Nashel Nashel, attorneys). Vincent J. LaPaglia, for defendant (Vincent J. LaPaglia, attorney). KAHN, J.T.C. This is the court’s determination with respect to a local property tax appeal involving assessments for 1998 and 1999. […]

TRANSCONTINENTAL GAS PIPE LINE CORPORATION, PLAINTIFF-APPELLANT, v. BERNARDS TOWNSHIP, DEFENDANT-RESPONDENT. ALGONQUIN GAS TRANSMISSION COMPANY, PLAINTIFF-APPELLANT, v. BERNARDS TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 30, 1986. Decided June 22, 1987. Appeal from the Tax Court, Lasser, J. Page 637 Angelo A. Mastrangelo argued the cause for appellant Transcontinental Gas Pipe Line Corporation (Fox, Schackner, […]

ANNE C. SINOPOLI, PLAINTIFF, v. BOROUGH OF RUMSON, DEFENDANT. DOCKET NO. 003429-1999 002232-2000Tax Court of New Jersey. April 23, 2001 Page 335 John E. Garippa and Brian A. Fowler, for plaintiff (Garippa, Lotz Giannuario, attorneys). Martin M. Barger, for defendant (Reussille, Mausner, Carotenuto, Barger Steel, attorneys). SMALL, P.J.T.C. The sole issue for determination in this […]

GERTRUDE MILLS ET AL., PLAINTIFFS, v. EAST WINDSOR TOWNSHIP AND BOROUGH OF HIGHTSTOWN, DEFENDANTS. Tax Court of New Jersey. August 22, 1980. Page 179 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 180 Ann Reichelderfer for plaintiff (Smith, Stratton, Wise Heher, attorneys). […]

WILLIS F. SAGE, MERWIN SAGE AND WILLIAM W. LANIGAN, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF BERNARDS, DEFENDANT-RESPONDENT. THEODORE Z. LORENC AND EDMOND LORENC, TRUSTEES, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF BERNARDS, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 13, 1983. Decided January 9, 1984. Before Judges MICHELS, KING and DREIER. Appeal from the Tax Court of New Jersey, Lario, […]

JOHN W. RIEHM AND DORIS N. RIEHM, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 10, 1985. Decided January 22, 1986. Appeal from the Tax Court of New Jersey. Gerald C. Neary argued the cause for appellants (Pitney, Hardin, Kipp Szuch, attorneys; Gerald C. Neary an Elizabeth J. Sher on […]

CITY OF TRENTON, PLAINTIFF, v. TRENTON DISTRICT ENERGY CO., DEFENDANT. Tax Court of New Jersey. January 16, 2004 Page 245 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 246 John V. Dember, Esq. for plaintiff City of Trenton (Nerwinski Dember, attorneys). Frank […]

LAWRENCE RUSSO, JR., PLAINTIFF, v. BOROUGH OF CARLSTADT, DEFENDANT. Tax Court of New Jersey. April 21, 1997 Richard G. Berger, for plaintiff (Schiffman, Berger, Abraham, Kaufman Ritter, attorneys). Page 411 Alfred A. Porro, Jr., for defendant (Porro and Porro, attorneys). KAHN, J.T.C. This is the court’s determination with respect to plaintiff taxpayer’s appeal of the […]

ADAMAR OF NEW JERSEY, T/A TROPWORLD CASINO ENTERTAINMENT RESORT, BALLY’S PARK PLACE, INC., COMFORT INN-WEST, GREAT BAY HOTEL AND CASINO, T/A SANDS HOTEL AND CASINO, HYATT CORPORATION, T/A HYATT REGENCY PRINCETON, RESORTS INTERNATIONAL HOTEL, INC., AND TRUMP CASTLE HOTEL CASINO, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued January […]

LEONARD VAN WINGERDEN, ET AL., PLAINTIFFS, v. LAFAYETTE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. April 16, 1999. Appeal from the Superior Court, Appellate Division. Page 82 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 83 John T. Lynch for plaintiff. Richard […]

ESTELL MANOR CITY, PLAINTIFF, v. HARRY STERN, DEFENDANT. Tax Court of New Jersey. January 5, 1995. Page 395 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 396 Richard Russell for plaintiff (Loveland, Garrett, Russell Young, attorneys). Francis G. Reuss for defendant (Reuss […]

TOWNSHIP OF CLINTON, PLAINTIFF, v. CAMP BRETT-ENDEAVOR, INC., A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. March 7, 1980. Page 55 Roger M. Cain for plaintiff (Felter, Cain Shurts, attorneys). Robert L. Alexander for defendant (Herrigel Alexander, attorneys). CONLEY, J.T.C. This case presents the issue of whether a […]