Category: New Jersey Tax Court Opinions

PEOPLES EXPRESS COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 28, 1989. Page 418 Richard J. Sapinski for plaintiff (Sills, Cummis, Zuckerman, Radin, Tischman, Epstein Gross, attorneys; Herbert L. Zuckerman, Robert J. Alter and Richard J. Sapinski on the brief). Margaret A. Holland for defendant (Peter N. Perretti, […]

FILCREST REALTY, INC., PLAINTIFF, v. TOWNSHIP OF EDISON, DEFENDANT. Tax Court of New Jersey. December 24, 1980. Page 78 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 79 Edward J. Egan for plaintiff. Peter A. DeSarno for defendant. ANDREW, J.T.C. The issue […]

T.W. BERENSON ET AL., T/A THE EXECUTIVE HOUSE OF EAST ORANGE, PLAINTIFF-APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted April 9, 1984. Decided May 21, 1984. Before Judges ARD, MORTON I. GREENBERG and TRAUTWEIN. Appeal from the Tax Court. Page 494 Starrett Klinghoffer, for appellant (Steven H. Klinghoffer, on the brief). […]

FRIEMAN, JACK, C/O DONALD LEGOW, PLAINTIFF, v. RANDOLPH TOWNSHIP, DEFENDANT. Tax Court of New Jersey. May 27, 1986. Page 265 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 266 Daniel D. Cronheim for plaintiff (Mandelbaum Mandelbaum, attorneys). Jane M. Coviello for defendant […]

PIPQUARRYCO, INC., PLAINTIFF, v. HAMBURG BOROUGH, DEFENDANT. Tax Court of New Jersey. January 19, 1996. Page 414 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 415 Jane E. Barnes for plaintiff (Peter J. Zipp, attorney). Richard J. Clemack for defendant (D’Angelo Clemack, […]

UNION CITY ASSOCIATES, PLAINTIFF, v. UNION CITY, DEFENDANT. Tax Court of New Jersey. December 3, 1986. Page 584 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). Herbert Fine, for defendant. Page 585 HOPKINS, J.T.C. Plaintiff requests the court to enter a judgment, pursuant to the provisions of N.J.S.A. 54:3-26, commonly referred to as the Freeze […]

MELVIN BOUDROT, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. March 29, 1982. Page 269 Melvin Boudrot, pro se, for plaintiff. Martin L. Wheelwright for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney). Page 270 CRABTREE, J.T.C. This is a gross income tax case wherein plaintiff seeks review of […]

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 […]