Category: New Jersey Tax Court Opinions

RIORANO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SAIONO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SCUDAMORE REALTY CORP., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. SCUDAMORE REALTY CORP., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. VITSANO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT. RATORI, INC., PLAINTIFF, v. […]

CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. BOARDWALK REGENCY CORP., DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued May 24, 2000 Decided June 22, 2000 Page 165 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 166 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES […]

LABOR READY NORTHEAST, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 4, 2011. Page 608 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 609 Peter L. Faber and Leah Robinson for plaintiff. (McDermott Will Emery, L.L.P., […]

H. BARRY AND SUSAN C. BERLIN, PLAINTIFFS, v. NEW JERSEY DIVISION OF TAXATION, LESLIE A. THOMPSON, DIRECTOR, DEFENDANT. Tax Court of New Jersey. September 28, 1993. Page 406 H. Barry and Susan C. Berlin, plaintiffs, pro se. Rene’Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). DOUGHERTY, J.T.C. The matter […]

SKG REALTY CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted March 19, 1985. Decided March 27, 1985. Page 210 Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, attorneys for appellant (Todd M. Sahner of counsel and on the brief). Mangini, Gilroy, Cramer McLaughlin, attorneys for respondent (William P. Gilroy on the brief). Before […]

NEW JERSEY FOREIGN TRADE ZONE VENTURE, A PARTNERSHIP OF THE STATE OF NEW JERSEY, PLAINTIFF, v. TOWNSHIP OF MT. OLIVE, A MUNICIPAL CORPORATION, DEFENDANT. Tax Court of New Jersey. Decided March 16, 1989. Page 331 Steven R. Irwin for plaintiff (Mandelbaum Mandelbaum, attorneys). James K. Pryor for defendant (Dorsey, Pryor Bell, attorneys). LASSER, P.J.T.C. Plaintiff […]

JOYCE H. EISZNER, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued May 30, 2001 Decided July 19, 2001 Page 499 Before Judges STERN, COLLESTER and FALL. Craig S. Provorny, argued the cause for appellant (Herold and Haines, attorneys; Robert B. Haines, of counsel; Mr. Haines and Joseph M. Lemond, […]

BOROUGH OF PARAMUS, PLAINTIFF, v. ETANER ENTERPRISES, DEFENDANT. ETANER ENTERPRISES, PLAINTIFF, v. BOROUGH OF PARAMUS, DEFENDANT. Tax Court of New Jersey. July 26, 1994. Page 209 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 210 John E. Garippa for Etaner Enterprises (Garippa […]

ALFRED B. OCHSNER, JR., PLAINTIFF-APPELLANT, v. TOWNSHIP OF CRANBURY, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted March 17, 1986. Decided April 1, 1986. Appeal from the Tax Court, Andrew, J. Page 331 Scerbo, Kobin, Litwin Wolff, attorneys for appellant (Lawrence B. Litwin on the brief). Huff, Moran Balint, attorneys for respondent (William C. Moran, Jr. on […]

JOSEPH FURMATO, PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF TREASURY, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. July 24, 1996 Page 11 Joseph Furmato, pro se. Carolyn Lurry Mapp, for defendant (Peter Verniero, Attorney General of New Jersey, attorney). RIMM, J.T.C. This is a sales tax matter involving the purchase of a […]

AMERICAN STORES, PLAINTIFF-APPELLANT, v. TOWN OF KEARNY, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Submitted March 15, 1994. Decided April 15, 1994. Page 187 Before Judges MICHELS, SKILLMAN and WEFING. Mandelbaum Mandelbaum, attorneys for appellant (Steven R. Irwin, on the brief). Koch, Koch Bennett, attorneys for respondent (Gary D. Bennett, on the brief). Page 188 PER CURIAM. […]

CHRISTOPHER S. BRIGHTON AND AVERY BRIGHTON, PLAINTIFFS, v. RUMSON BOROUGH, DEFENDANT. Tax Court of New Jersey. January 31, 2005 Page 40 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 41 William P. Kirkpatrick, for plaintiff (William P. Kirkpatrick, attorney). Martin M. Barger, […]

TERRACE VIEW GARDENS, PLAINTIFF, v. TOWNSHIP OF DOVER, DEFENDANT. Tax Court of New Jersey. April 30, 1982. Page 470 Edward G. Rosenblum for plaintiff (Rosenblum Rosenblum, attorneys). Edmund J. Corrigan for defendant. RIMM, J.T.C. This local property tax matter was filed with the Tax Court as a direct appeal under N.J.S.A. 54:3-21. It is now […]

Joyce H. EISZNER, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant. Tax Court of New Jersey. January 21, 2000. Page 580 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 581 Robert B. Haines, for plaintiff (Herold and Haines, attorneys). Carol Johnston, for defendant […]

TOWNSHIP OF WEST ORANGE, PLAINTIFF-RESPONDENT, v. FIRST MOUNTAIN ASSOCIATES, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued September 11, 1984. Decided September 24, 1984. Appeal from Tax Court. Page 432 Before Judges PRESSLER, BRODY and HAVEY. Page 433 George G. Frino argued the cause for appellant (Mandelbaum Mandelbaum, attorneys; Philip Mandelbaum, of counsel; George G. Frino on […]

ADP OF NEW JERSEY, INC., PLAINTIFF, v. PARSIPPANY-TROY HILLS TP., DEFENDANT. Tax Court of New Jersey. October 18, 1994. Page 373 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 374 Gerald F. Spada for plaintiff (Hannoch Weisman, attorneys). Robert Fisher for defendant […]

CATHOLIC RELIEF SERVICES, U.S.C.C., PLAINTIFF-APPELLANT, v. SOUTH BRUNSWICK TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 1, 1987. Decided December 16, 1987. Appeal from the Tax Court of New Jersey. Donald T. Joworisak argued the cause for appellant (Thomas W. Sharlow, attorney). Richard M. Conley argued the cause for respondent (Herold Haines, attorneys). Before Judges […]

BERKLEY ARMS APARTMENT CORP., PLAINTIFF, v. HACKENSACK CITY, DEFENDANT. Tax Court of New Jersey. December 15, 1983. Page 261 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 262 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE […]

TWO BRIGHTON AVENUE ASSOCIATES, PLAINTIFF-APPELLANT, v. CITY OF PASSAIC, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued August 17, 1999. Decided September 17, 1999. Appeal from the Superior Court, Appellate Division. Before Judges D’ANNUNZIO and LESEMANN. William J. Sitar, argued the cause for appellant (Mandelbaum Mandelbaum, attorneys; Mr. Sitar, on the brief). Paul Tannenbaum, argued […]

GLEN POINTE ASSOCIATES, ET AL., PLAINTIFF, v. TOWNSHIP OF TEANECK, DEFENDANT. Tax Court of New Jersey. November 28, 1989. Page 599 Daniel Amster for plaintiff (Amster Rosensweig, attorneys). Edward G. Rosenblum for defendant (Rosenblum Rosenblum, attorneys). CRABTREE, J.T.C. Defendant moves for reconsideration of this court’s determination, reflected in the court’s opinion of June 20, 1989, […]