Category: New Jersey Tax Court Opinions

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, […]

NEW CUMBERLAND CORP., PLAINTIFF, v. BOROUGH OF ROSELLE, DEFENDANT. Tax Court of New Jersey. September 11, 1981. Appeal from Union County Board of Taxation. Page 346 Michael Smoller for plaintiff (Mandelbaum Mandelbaum, attorneys). Irving F. Sturm for defendant. Page 347 HOPKINS, J.T.C. This case involves appeals from Union County Board of Taxation judgments affirming the […]

ENTENMANN’S INC. AND 930 NORTH RIVERVIEW ASSOCIATES, L.L.C., PLAINTIFFS, v. TOTOWA BOROUGH, DEFENDANT. DOCKET NO. 000822-1999Tax Court of New Jersey. May 29, 2001 Page 506 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 507 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE […]

PRINCETON CAMPUS CLUB, PRINCETON CHARTER CLUB, CLOISTER INN, ELM CLUB AND IVY CLUB, PLAINTIFFS, v. PRINCETON BOROUGH, DEFENDANT. Tax Court of New Jersey. September 24, 1982. Page 633 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 634 Garrett M. Heher for plaintiffs […]

TWIN OAKS ASSOC. HEALTH RESOURCES OF MORRISTOWN, INC., PLAINTIFFS, v. TOWN OF MORRISTOWN, DEFENDANT. Tax Court of New Jersey. October 29, 1987. Page 387 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 388 Robert Giancaterino, for plaintiffs (Skoloff Wolfe, attorneys). Thomas Olson, […]

THOMAS McCAULEY AND LORETTA McCAULEY, HIS WIFE, PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT. 005061-98Tax Court of New Jersey. November 20, 2001 James R. Strull, for plaintiff (Kudman, Trachten, Kessler, Rich Strull, L.L.P., attorneys). Page 582 Mala Naranyanan, for defendant (John J. Farmer, Jr., Attorney General of New […]

CLAREMONT HEALTH SYSTEMS, INC., PLAINTIFF, v. BOROUGH OF POINT PLEASANT, DEFENDANT. Tax Court of New Jersey. August 26, 1997 Page 605 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 606 Robert F. Giancaterino for plaintiff (Skoloff and Wolfe, attorneys). John R. Lloyd […]

CHERRY HILL INDUSTRIAL PROPERTIES, PLAINTIFF, v. VOORHEES TP., DEFENDANT. Tax Court of New Jersey. July 14, 1981. Appeal from Camden County Board of Taxation. Page 64 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 65 M. Donald Forman for plaintiff. John P. […]

GENARO PHILLIPS AND MARIE C. PHILLIPS, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF HAMILTON, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted August 1, 1995. Decided August 8, 1995. Page 223 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 224 Appellants filed a pro se brief. Page […]

RIORANO, INC., SAIONO, INC., SCUDAMORE REALTY CORP., VITSANO, INC., RATORI, INC., HELIOS REALTY CORPORATION, PLAINTIFFS-APPELLANTS, v. WEYMOUTH TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued November 28, 1983. Decided December 9, 1983. Appeal from the Tax Court. Before Judges BISCHOFF, PETRELLA and BRODY. Daniel E. Horgan argued the cause for appellants (Waters, McPherson, McNeill, attorneys). Thomas […]

SAL LA GRECA, EXECUTOR OF THE ESTATE OF ELAINE H. BLOUNT, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. January 10, 1995. Page 23 William A. Amann for plaintiff (Hallock Amann, attorneys). Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney). CRABTREE, J.T.C. […]

THE TOWNSHIP COMMITTEE OF THE TOWNSHIP OF LITTLE EGG HARBOR IN THE COUNTY OF OCEAN, PLAINTIFF-APPELLANT, v. AMERICAN TELEPHONE TELEGRAPH COMPANY AND THE BOROUGH OF TUCKERTON, DEFENDANTS-RESPONDENTS. Tax Court of New Jersey.Argued May 18, 1988. Decided June 7, 1988. Before Judges GAULKIN, GRUCCIO and D’ANNUNZIO. On appeal from the Tax Court of New Jersey, which […]

BARBARA AND STANLEY SMOYER, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. January 8, 1982. Page 43 Edward A. Zunz, Jr. and J. Ferd Convery for plaintiffs (Riker, Danzig, Scherer Hyland, attorneys). Mary R. Hamill for defendant (James R. Zazzali, Attorney General of New Jersey, attorney). Page 44 LASSER, P.J.T.C. This case […]

JOSEPH A. LAURITE AND THERESA A. LAURITE, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 20, 1993. Decided October 5, 1993. Before Judges J.H. COLEMAN and MUIR, Jr. On appeal from the Tax Court of New Jersey whose decision is reported at 12 N.J. Tax 483 (Tax Ct. 1992). Mark […]

THE BOROUGH OF WEST CALDWELL, PLAINTIFF, v. LAMM ASSOCIATES, DEFENDANT. Tax Court of New Jersey. April 13, 1983. Page 339 Robert L. Podvey for plaintiff (Podvey, Sachs, Catenacci Silber, attorneys). Lawrence S. Berger for defendant. HOPKINS, J.T.C. These are appeals by the Borough of West Caldwell from reductions in the assessed value of property located […]

GENERAL MOTORS CORP., PLAINTIFF, v. CITY OF LINDEN, DEFENDANT. Tax Court of New Jersey. July 26, 1991. Page 25 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 26 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

JACKSON TOWNSHIP, PLAINTIFF, v. PATSY A. PAOLIN, DEFENDANT. PATSY A. PAOLIN, PLAINTIFF, v. JACKSON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 29, 1981. Appeal from Ocean County Board of Taxation. Page 40 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 41 […]