Category: New Jersey Tax Court Opinions

WILLIAM T. NORMA P. HOUGH, PLAINTIFF-APPELLANT, v. TAXATION DIVISION DIRECTOR, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Submitted May 6, 1981. Decided May 8, 1981. Appeal from the Tax Court of New Jersey. Before Judges ALLCORN, PRESSLER and FURMAN. The motion for summary disposition is granted. The determination of the Tax Court is affirmed.

ERNEST AND ROBIN VOGELBACHER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 1, 1995. Page 107 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 108 Ronald J. Cappuccio, for plaintiffs. Paul Tannenbaum, for defendant (Deborah T. Poritz, […]

H.G.K.W. CORPORATION, PLAINTIFF, v. EAST BRUNSWICK TOWNSHIP, DEFENDANT. Tax Court of New Jersey. Decided July 16, 1986. Page 455 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 456 Harold Kuskin for plaintiff (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys). William Yadlon for defendant […]

CITY OF CAMDEN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. BLOCK 214, LOT 21, 23-33 NORTH 4TH STREET, ASSESSED TO CAMDEN MASONIC ASSOCIATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued January 10, 1989. Decided February 14, 1989. Appeal from Superior Court of New Jersey, Chancery Division, Camden County and New Jersey Tax […]

ST. ANN’S CATHOLIC CHURCH, PLAINTIFF, v. BOROUGH OF HAMPTON, DEFENDANT. Tax Court of New Jersey. May 16, 1994. Page 89 Richard M. Conley for plaintiff (Conley Haushalter, attorneys). Page 90 Richard Dieterly for defendant (Gebhardt Kiefer, attorneys). HAMILL, J.T.C. In this matter, plaintiff, St. Ann’s Catholic Church New Hampton, challenges the 1993 local property tax […]

RUTGERS UNIVERSITY LEGISLATIVE AFFAIRS COUNCIL, INC., PLAINTIFF, v. LESLIE A. THOMPSON, DIRECTOR OF THE DIVISION OF TAXATION, NEW JERSEY DIVISION OF TAXATION AND STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. November 25, 1992. Page 643 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]

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, […]

GILBERT A. GEHIN-SCOTT, PLAINTIFF, v. WILLINGBORO TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 30, 1980. Page 547 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 548 Carl Schulze for plaintiff (Schulze Wood, attorneys). Henry G. Tutek for defendant (Kessler, Tutek Gottlieb, […]

H.B. ACQUISITIONS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided August 30, 1991. Page 61 Jeffrey G. Kramer, for plaintiff (Kraft McManimon, attorneys). Sarah T. Darrow, for defendant (Robert J. Del Tufo, Atty. Gen. of New Jersey, attorney). LASSER, P.J.T.C. Taxpayer, H.B. Acquisitions, Inc., seeks a refund of New […]

AMERICAN CYANAMID COMPANY, PLAINTIFF, v. WAYNE TOWNSHIP, DEFENDANT. Tax Court of New Jersey. October 16, 1998 Page 543 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 544 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

B.F. GOODRICH COMPANY, PLAINTIFF, v. OLDMANS TOWNSHIP, DEFENDANT. OLDMANS TOWNSHIP, PLAINTIFF, v. B.F. GOODRICH COMPANY, DEFENDANT. Tax Court of New Jersey. December 1, 1997 Page 115 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 116 Robert G. Mazeau for B.F. Goodrich Company. […]

EDWARD L. McMENAMY AND MARGARET McMENAMY, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued December 6, 1982. Decided December 29, 1982. Appeal from the Tax Court. Before Judges MILMED, MORTON I. GREENBERG and FURMAN. Gerald C. Neary argued the cause for plaintiffs-appellants (Pitney, Hardin, Kipp Szuch, attorneys; Gerald C. Neary, on […]

UNITED PARCEL SERVICE GENERAL SERVICES CO., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. UPS TELECOMMUNICATIONS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. UNITED PARCEL SERVICE CO., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. UPS WORLDWIDE FORWARDING, INC., AS SUCCESSOR IN INTEREST TO, UPS AIR FORWARDING, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. UPS […]

GENERAL MOTORS CORP., PLAINTIFF, v. CITY OF LINDEN, DEFENDANT. 20-09091A-2-83d 20-09090-A3-83DTax Court of New Jersey.February 21, 2002 (Partial Opinion). August 26, 2002 (Full Opinion). Appeal from the Tax Court, Kuskin, J.T.C. Page 243 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 244 […]

TOWNSHIP OF WASHINGTON, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. WARREN COUNTY TAX ADMINISTRATOR, WARREN COUNTY TAX BOARD AND DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANTS. Tax Court of New Jersey. March 23, 2000 Page 2 Pamela Lee Matarrese, Esq. for plaintiff (Mauro, Savo, […]