Category: New Jersey Tax Court Opinions

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 […]

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). […]