Category: New Jersey Tax Court Opinions

NEW PLAN REALTY TRUST, PLAINTIFF, v. BRICK TOWNSHIP, DEFENDANT. F. LACKLAND SONS, LLC, PLAINTIFF, v. BRICK TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Nos. 003320-2005, 003022-2005. August 22, 2006. Page 226 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 227 Bruce J. […]

MARK L. AND JANET A. ANGELINI, PLAINTIFFS, v. TOWNSHIP OF UPPER FREEHOLD, DEFENDANT. Tax Court of New Jersey. January 13, 1987. Mark L. Angelini, plaintiff, pro se. William C. Nowels for defendant (McGee and Graham, attorneys). Page 645 RIMM, J.T.C. This local property tax matter involves the propriety of farmland rollback tax assessments in accordance […]

GARFIELD TRUST COMPANY, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued June 4, 1985. Decided June 12, 1985. Before Judges PRESSLER, BRODY and COHEN. On appeal from the Tax Court of New Jersey. Glenn T. Leonard argued the cause for appellant (Checki Politan, attorneys). Harry Haushalter argued the cause for respondent […]

THE PRINCETON COMMUNITY PHONE BOOK, INC., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. JOHN R. BALDWIN, INDIVIDUALLY AND AS DIRECTOR, DIVISION OF TAXATION AND NEW JERSEY BELL TELEPHONE COMPANY, DEFENDANTS-RESPONDENTS. Tax Court of New Jersey.Argued September 11, 1985. Decided September 27, 1985. Page 196 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]

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 […]

TOWNSHIP OF ROXBURY, PLAINTIFF, v. NANCY J. HEYDT, DEFENDANT. Tax Court of New Jersey. October 14, 1983. Appeal from the Morris County Board of Taxation. Page 74 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 75 Alex Lazorisak, for plaintiff. Nancy J. […]

JOHN F. AND CAROLYN M. GILLIGAN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 3, 1991. Appeal from Division of Taxation. Page 415 Richard M. Conley for plaintiffs (Conley Feeney, attorneys; Susan A. Feeney on the brief). Olivia P. Klein for defendant (Robert J. Del Tufo, Attorney General of New […]

ESTATE OF VERA HAMMERLE, JAMES PRON, EXECUTOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 23, 2005 Page 343 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 344 Ralph E. Polcari for plaintiff (Drazin Warshaw, P.C., attorneys). […]

SIDNEY AND DOROTHY KOCH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. October 31, 1995. Page 388 Harold Leib for plaintiffs. Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). CRABTREE, J.T.C. Plaintiffs seek review of a deficiency in gross income tax determined by defendant for tax […]

WEYMOUTH TOWNSHIP, PLAINTIFF, v. MEMORIAL PARK FAMILY PRACTICE CENTER, INC., DEFENDANT. Tax Court of New Jersey. July 19, 1985. Appeal from Atlantic County Board of Taxation. Page 590 Thomas F. Bullock for plaintiff. Mark D. Kutner for defendant. (Shapiro, Eisenstat an Gabage, attorneys). LARIO, J.T.C. Weymouth Township (Weymouth) appeals from a judgment of the Atlantic […]

ABE GAYNES T/A MARINA GARDENS, PETITIONER-RESPONDENT, v. TOWNSHIP OF EDISON, RESPONDENT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued February 11, 1980. Remanded to Tax Court for further proceedings. Findings and Conclusions of Tax Court June 25, 1980. Reargued September 29, 1980. Decided October 8, 1980. Page 501 Peter A. DeSarno argued the cause for appellant. […]

RONSON CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued November 2, 2005 Decided November 21, 2005 Page 653 Harold Leib, argued the cause for appellant (Harold Leib Associates, attorneys; Mr. Leib, on the brief). Mala Narayanan, Deputy Attorney General, argued the cause for respondent (Peter C. Harvey, Attorney […]

WARSELLE LAND CORP., Plaintiff, v. TEWKSBURY TOWNSHIP, Defendant. Tax Court of New Jersey. November 25, 1981. Appeal from county board of taxation. Page 566 Barrie T. McIntyre for plaintiff (Hauck McIntyre, attorneys). Richard Dieterly for defendant (Gebhardt Kiefer, attorneys). CONLEY, J.T.C. At trial both parties indicated that they viewed this case as one of first […]

THE MUTUAL ASSURANCE COMPANY, PLAINTIFF, v. HAZEL FRANK GLUCK, COMMISSIONER, DEPARTMENT OF INSURANCE, DEFENDANT. Tax Court of New Jersey. March 23, 1987. Page 56 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 57 Elmer M. Matthews, for plaintiff. Mary R. Hamill for […]

URSO BROWN, INC., PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. A-3356-00T2Superior Court of New Jersey, Appellate Division.Argued June 11, 2002. Decided July 8, 2002. Appeal from the Tax Court, 19 N.J.Tax 246. Harold Leib, Clifton, argued the cause for appellant (Harold Leib Associates, attorneys; Mr. Leib, […]

MORT JABLIN, PLAINTIFF-APPELLANT, v. NORTHVALE BOROUGH, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued March 15, 1994. Decided April 15, 1994. Page 185 Before Judges MICHELS, SKILLMAN and WEFING. Steven R. Irwin argued the cause for appellant (Mandelbaum Mandelbaum, attorneys; Mr. Irwin, on the brief). Sandra Creighton argued the cause for respondent (Joseph A. Pojanowski, III, attorney; […]

RINGGOLD COAL MINING COMPANY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. April 29, 1982. Page 322 Christopher R. Wood for plaintiff (Rafano Wood, attorneys). Elise Goldblat for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Joseph C. Small on the brief). ANDREW, J.T.C. Plaintiff, a foreign corporation, seeks review […]

AMERICAN HYDRO POWER PARTNERS, L.P., PLAINTIFF-APPELLANT-CROSS-RESPONDENT, v. CITY OF CLIFTON, DEFENDANT-RESPONDENT-CROSS-APPELLANT. Tax Court of New Jersey.Argued May 7, 1991. Decided July 31, 1991. Appeal from the Tax Court. Page 265 Kevin J. Coakley, argued the cause for plaintiff-appellant-cross-respondent (Connell, Foley Geiser, attorneys; Kevin J. Coakley, of counsel; Kevin J. Coakley an John H. Denton, on […]

ANNE C. SINOPOLI, PLAINTIFF-RESPONDENT, v. BOROUGH OF RUMSON, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued August 20, 2002. Decided August 27, 2002. On appeal from the Tax Court of New Jersey, Docket Nos. 003429-1999 and 002232-2000. Page 236 Martin M. Barger, argued the cause for appellants (Reussille, Mausner, Carotenuto, Barger Steel, attorneys Mr. Barger, […]

GEORGE MAKRIS ET AL., COEXECUTORS OF THE ESTATE OF ARGIRIS FANTIS, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 7, 1982. Page 140 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 141 Leo Sussman, for plaintiffs. Martin […]