Category: New Jersey Tax Court Opinions

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 […]

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 […]

WASHINGTON CEMETERY ASSOCIATION AND DEGEL HABONIM CEMETERY ASSOCIATION, PLAINTIFF, v. TOWNSHIP OF SOUTH BRUNSWICK AND JOHN J. DEGNAN, ATTORNEY GENERAL OF THE STATE OF NEW JERSEY AND THE NEW JERSEY CEMETERY BOARD, DEFENDANTS. Tax Court of New Jersey. June 26, 1980. Page 158 W. Leonard Newman, for plaintiffs. Edward L. Picone, Picone Geller, for defendant, […]

TOWN OF WEST ORANGE, PLAINTIFF, v. ESTATE OF MACLYN GOLDMAN, ET AL., DEFENDANTS. Tax Court of New Jersey. June 25, 1981. Page 583 Matthew J. Scola for plaintiff. Donald S. Goldman for defendant (Harkavy, Goldman, Goldman, Caprio Levy, attorneys). CRABTREE, J.T.C. This is a local property tax case wherein plaintiff seeks review of a judgment […]

FAIRMOUNT CEMETERY ASSOCIATION, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. October 2, 1981. Page 371 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 372 McCarter English for plaintiff (Frederick B. Lehlbach an Lois M. Van Deusen on the […]

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 […]