NEW CUMBERLAND CORP., PLAINTIFF, v. BOROUGH OF ROSELLE, DEFENDANT. Tax Court of New Jersey. September 11, 1981. Appeal from Union County Board of Taxation. Page 346 Michael Smoller for plaintiff (Mandelbaum Mandelbaum, attorneys). Irving F. Sturm for defendant. Page 347 HOPKINS, J.T.C. This case involves appeals from Union County Board of Taxation judgments affirming the […]