Category: New Jersey Tax Court Opinions

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 […]

CIT FINANCIAL SERVICES CONSUMER DISCOUNT COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. September 17, 1982. Page 569 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 570 Marie L. Garibaldi for plaintiff (Riker, Danzig, Scherer Hyland, attorneys). […]

TOWNSHIP OF HOLMDEL, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. Decided September 20, 1990. Frederick W. Rose, for plaintiff (Young, Rose Millspaugh, attorneys). Jean Lisa Markey, for defendant […]

JOHN W. DANTZLER, JR. AND KATHLEEN M. DANTZLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 1, 1999 Page 491 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 492 John M. Dantzler, Jr., for plaintiffs (Mr. Dantzler, […]

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, […]

CENTRAL BERGEN PROPERTIES, PLAINTIFF, v. BOROUGH OF ELMWOOD PARK AND CITY OF GARFIELD, DEFENDANTS. Tax Court of New Jersey. April 6, 1984. Page 496 Henry Paper for plaintiff. John A. Spizziri, Sr. for defendant Borough of Elmwood Park. Lawrence J. Jaskot for defendant City of Garfield (Fiore Jaskot). EVERS, J.T.C. The Borough of Elmwood Park […]

CAMP ALPINE OF GREATER NEW YORK COUNCILS, BOY SCOUTS OF AMERICA, A CORPORATION ORGANIZED UNDER TITLE 15, PLAINTIFF, v. BOROUGH OF NORWOOD, DEFENDANT. Tax Court of New Jersey. February 9, 1981. Page 224 George W. Parsons, Jr., for plaintiff. Harold Ritvo for defendant. EVERS, J.T.C. This matter concerns the novel question of whether or not […]

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 […]