Category: New Jersey Tax Court Opinions

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, […]

KSS TRANSPORTATION CORP., A DELAWARE CORPORATION, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR OF THE DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT. Tax Court of New Jersey. July 21, 1987. Page 274 Keith E. Paterson and Fred O. Marcus, admitted pro hac vice for plaintiff (Horwood, Marcus and Braun, […]

KETTLER REALTY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided June 30, 1992. Page 471 Robert J. Alter for plaintiff (Sills Cummis Zuckerman Radin Tischman Epstein Gross, attorneys). Carolyn Lurry Mapp for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney). LASSER, P.J.T.C. Kettler Realty Corporation (taxpayer), […]

MINNIE SHEPPARD, PLAINTIFF, v. WILLINGBORO TOWNSHIP, DEFENDANT. Tax Court of New Jersey. September 30, 1980. Page 531 Ralph J. Kmiec for plaintiff (Kmiec Palumbo, Attorneys). Myron H. Gottlieb for defendant (Kessler, Tutek Gottlieb, Attorneys). LARIO, J.T.C. Plaintiff appeals from a denial of her claim for a tax exemption under the provisions of N.J.S.A. 54:4-3.30(b), which […]

MODERN HANDLING EQUIPMENT OF NEW JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 6, 1998 Page 271 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 272 John J. Murphy, III, for plaintiff (Stradley Ronon Stevens […]

FEDDERS FINANCIAL CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued September 21, 1982. Decided October 6, 1982. Before Judges FRITZ, JOELSON and PETRELLA. Appeal from Tax Court. Peter C. Aslanides argued the cause for appellant (McCarter English, attorneys; Peter C. Aslanides, of counsel; William T. Reilly and Michael A. Guariglia, […]

IRONBOUND EDUCATIONAL CULTURAL CENTER, INC., PLAINTIFF, v. CITY OF NEWARK, DEFENDANT. Tax Court of New Jersey. October 27, 1986. Page 541 Donald G. Kein for plaintiff (Kein, Pollatschek Greenstein, attorneys). Melvin Simon for defendant. CRABTREE, J.T.C. This is a local property tax exemption case wherein plaintiff moves for summary judgment with respect to tax years […]

CHEMICAL BANK NEW JERSEY, N.A., PLAINTIFF, v. CITY OF ABSECON, DEFENDANT. Tax Court of New Jersey. October 16, 1992. Page 2 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 3 John M. Pellecchia and Mark W. Musser, for plaintiff (Riker, Danzig, Scherer, […]

LAUREL RUN ASSOCIATES, PLAINTIFF-APPELLANT, v. BORDENTOWN TOWNSHIP, DEFENDANT-RESPONDENT. CLEARVIEW GARDENS ASSOCIATES[1] , PLAINTIFF-APPELLANT, v. PARSIPPANY-TROY HILLS TOWNSHIP, DEFENDANT-RESPONDENT. Tax Court of New Jersey.Argued February 27, 1995. Decided June 2, 1995. [1] Throughout the record this party is also referred to as Clearview Garden Assoc. Page 192 Steven R. Irwin argued the cause for appellants Laurel […]

S.M.Z. CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided November 4, 1982. [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 233 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, […]

PROSPECT HILL APARTMENTS, PLAINTIFF, v. BOROUGH OF FLEMINGTON, DEFENDANT. Tax Court of New Jersey. November 26, 1979. Page 225 Sheldon Zelig for plaintiff (Stier Douglen, attorneys). Gaetano M. De Sapio for defendant. Page 226 CONLEY, J.T.C. Plaintiff, a partnership, filed a complaint with this court challenging the local property tax assessment placed upon its apartment […]