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, […]
Category: New Jersey Tax Court Opinions
B.F. GOODRICH CO. v. OLDMANS TP., 17 N.J. Tax 114 (1997)
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. v. DIRECTOR, DIVISION OF TAXATION, 6 N.J. Tax 250 (1982)
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 SER. v. DIR. OF TAX., 25 N.J. Tax 1 (2009)
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. v. CITY OF LINDEN, 20 N.J. Tax 242 (2002)
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 […]
WASHINGTON TP. v. WARREN TAX ADM’R, 19 N.J. Tax 1 (2000)
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 PROPS. v. ELMWOOD PARK, 6 N.J. Tax 495 (1984)
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 N.Y. v. NORWOOD, 2 N.J. Tax 223 (1981)
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 […]
EISZNER v. DIRECTOR, DIV. OF TAXATION, 19 N.J. Tax 498 (2001)
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, […]
PARAMUS BOR. v. ETANER ENTERPRISES, 14 N.J. Tax 208 (1994)
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 […]
POLARIS v. DIV. OF TAXATION DIRECTOR, 12 N.J. Tax 70 (1991)
POLARIS CORPORATION, T/A HAGEMAN ROOFING, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANTS. Tax Court of New Jersey. Decided September 4, 1991. Page 71 Stephen Vasak, for plaintiffs. Jeanne E. Gorrissen, for defendants (Robert J. Del Tufo, Atty. Gen. of New Jersey, attorney; Herbert K. Glickman, on the brief). CRABTREE, J.T.C. Plaintiff seeks review of a […]
ROYAL FOOD v. DIRECTOR, DIV. OF TAX., 15 N.J. Tax 60 (1995)
ROYAL FOOD DISTRIBUTORS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 16, 1995. Page 61 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 62 Gary J. Hoagland for plaintiff (Hoagland, Longo, Moran, Dunst Doukas, attorneys). Carolyn […]
MASON v. TOWNSHIP OF WYCKOFF, 1 N.J. Tax 433 (1980)
EDWIN W. AND ABIGAIL M. MASON, PLAINTIFFS, v. TOWNSHIP OF WYCKOFF, DEFENDANT. Tax Court of New Jersey. August 26, 1980. Page 434 John D. Morrison for plaintiffs. Samuel M. Lyon, Jr., by James W. Miskowski, for defendant. SIMPSON, J.A.D. (temporarily assigned). Plaintiffs, the owners of approximately 8.4 acres of land known as Lots 11 and […]
EDGEBORO DISPOSAL v. DIV. OF TAX., 15 N.J. Tax 139 (1993)
EDGEBORO DISPOSAL, INC., PLAINTIFF-APPELLANT, v. DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY FOR THE STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION AND BOARD OF PUBLIC UTILITIES, DEFENDANTS-RESPONDENTS. Tax Court of New Jersey.Argued March 16, 1993. Decided April 13, 1993. Appeal from the Tax Court, Andrew J.T.C. Page 140 Lorraine Teleky-Petrella argued the cause for […]
PISANI v. WAYNE TP., 13 N.J. Tax 412 (1993)
VINCENT ANNE PISANI, PLAINTIFF, v. TOWNSHIP OF WAYNE, DEFENDANT. Tax Court of New Jersey. October 1, 1993. Page 413 Richard B. Nashel for plaintiff (Nashel Nashel, attorneys). Heather A. Turnbull for defendant (Skoloff Wolfe, attorneys). DOUGHERTY, J.T.C. The Issue: The issue for decision is what is required to satisfy the notice requirements placed upon the […]
WCI-WESTINGHOUSE, INC. v. EDISON TP., 7 N.J. Tax 610 (1985)
WCI-WESTINGHOUSE, INC., PLAINTIFF, v. EDISON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. August 1, 1985. Appeal from county board of taxation. Page 611 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 612 Frank A. Carlet for plaintiff (Goldman, Carlet, Garrison, Bertoni Klein, […]
ATLAN. COAST LEH v. TP. OF LITT. EGG HAR., 007723-2006 (N.J. Tax 7-26-2011)
ATLANTIC COAST LEH, LLC, Plaintiff, v. TOWNSHIP OF LITTLE EGG HARBOR, Defendant. Nos. 007723-2006, 007933-2007, 008904-2008, 013849-2009Tax Court of New Jersey Decided: July 26, 2011 Frederick C. Raffetto for plaintiff (Ansell, Grimm Aaron, PC, attorneys). Michael J. Gilmore for defendant (Gilmore Monahan, PA, attorneys). DeALMEIDA, P.J.T.C. The question before the court is whether plaintiff’s approximately […]
DUBOIS v. TAXATION DIV. DIRECTOR, 6 N.J. Tax 249 (1982)
JOSIAH E. DUBOIS, JR. AND DOROTHY F. DUBOIS, HIS WIFE, 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 of New Jersey. Before Judges MILMED, MORTON I. GREENBERG and FURMAN. Josiah E. Dubois, Jr. argued the cause for plaintiffs-appellants (Dubois, […]
KSS TRANSP. CORP. v. TAXATION DIV. DIR., 9 N.J. Tax 273 (1987)
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 CORP. v. TAX. DIV. DIR., 12 N.J. Tax 470 (1992)
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), […]