Tax Court of New Jersey, 1982

73 opinions

MAYFAIR HOLDING CORP., PLAINTIFF, v. TOWNSHIP OF NORTH BERGEN, DEFENDANT 1982-01-04
GEORGE P. AND MARIAN O. JENKINS, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-01-06
GEORGE MAKRIS ET AL., COEXECUTORS OF THE ESTATE OF ARGIRIS FANTIS, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-01-07
BARBARA AND STANLEY SMOYER, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-01-08
PENNWALT CORP., PLAINTIFF, v. TOWNSHIP OF HOLMDEL, DEFENDANT 1982-01-13
ROBERT SCHMERTZ, PLAINTIFF, v. TOWNSHIP OF DOVER, DEFENDANT 1982-01-13
CENTER-WHITEMAN CORPORATION, A/K/A U. S. LIFE REALTY, PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT; RMI PROPERTIES, INC. C/O U. S. LIFE REALTY CORPORATION, PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT 1982-01-21
TEXACO, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-01-26
CURTISS WRIGHT CORPORATION, PLAINTIFF, v. WOOD-RIDGE BOROUGH, DEFENDANT 1982-01-27
XCEL CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-01-27
TUSCAN DAIRY FARMS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-02-01
ATLANTIC CITY AIRLINES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-02-01
ERNESTO TOLENTINO AND SHIRLEY TOLENTINO, PLAINTIFFS, v. OXFORD TOWNSHIP, DEFENDANT 1982-02-01
HAROLD V. AND PATRICIA K. WALSH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-02-02
DONALD W. SWIFT, ET UX, ET AL., PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-02-09
CITY OF SUMMIT, PLAINTIFF, v. OVERLOOK HOSPITAL ASSOCIATION, DEFENDANT 1982-02-18
MAXWELL GOLDBERG, MILTON NEUSTADTER, EDWARD BERON, ALBERT TOLL AND JOSEPH TOLL T/A THE JEMM COMPANY, A NEW JERSEY GENERAL PARTNERSHIP, PLAINTIFFS, v. CITY OF ATLANTIC CITY, DEFENDANT; COUNTY OF ATLANTIC, A BODY POLITIC AND CORPORATE, AND CHARLES D. WORTHINGTON, COUNTY EXECUTIVE OF COUNTY OF ATLANTIC, PLAINTIFFS, v. JEMM CORPORATION, THE JEM CO., AND THE CITY OF ATLANTIC CITY, DEFENDANTS; CITY OF ATLANTIC CITY, PLAINTIFF, v. THE JEMM COMPANY, C/O BRAENER AND KENNEDY, DEFENDANT; CITY OF ATLANTIC CITY, PLAINTIFF, v. JEMM COMPANY, C/O BRAENER & KENNEDY, DEFENDANT; CITY OF ATLANTIC CITY, PLAINTIFF, v. MAXWELL GOLDBERG, MILTON NEUSTADTER, EDWARD BERON, ALBERT TOLL AND JOSEPH TOLL, T/A THE JEMM COMPANY, A NEW JERSEY PARTNERSHIP, DEFENDANTS; CITY OF ATLANTIC CITY, PLAINTIFF, v. MAXWELL GOLDBERG, MILTON NEUSTADTER, EDWARD BERON, ALBERT TOLL AND JOSEPH TOLL, T/A THE JEMM COMPANY, A NEW JERSEY PARTNERSHIP, DEFENDANTS 1982-02-23
H. J. BRADLEY, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-03-01
JUTLAND CONSTRUCTION CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-03-03
DAVID R. RUDD, PLAINTIFF, v. TOWNSHIP OF CRANFORD, DEFENDANT 1982-03-05
TOWNSHIP OF CRANFORD, PLAINTIFF, v. TOWNSHIP OF HOPE, DEFENDANT 1982-03-08
DIAMONDHEAD CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-03-08
WATERVIEW VILLAGE-COMMUNITY REALTY MANAGEMENT, PLAINTIFF, v. VENTNOR CITY, DEFENDANT 1982-03-24
MELVIN BOUDROT, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-03-29
METPATH, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-04-08
J. C. T. ASSOCIATES, PLAINTIFF, v. BOONTON TOWN, DEFENDANT 1982-04-21
EXXON CORPORATION, THE B. F. GOODRICH COMPANY, UNION CARBIDE CORPORATION, MONSANTO COMPANY AND TENNECO CHEMICALS, INC., PLAINTIFFS, v. ROBERT HUNT, ADMINISTRATOR OF NEW JERSEY SPILL COMPENSATION FUND; CLIFFORD A. GOLDMAN, TREASURER OF THE STATE OF NEW JERSEY; SIDNEY GLASER, DIRECTOR OF THE DIVISION OF TAXATION; AND THE STATE OF NEW JERSEY, DEFENDANTS; EXXON CORPORATION, THE B. F. GOODRICH COMPANY, UNION CARBIDE CORPORATION, MONSANTO COMPANY AND TENNECO CHEMICALS, INC., PLAINTIFFS, v. ROBERT HUNT, ADMINISTRATOR OF NEW JERSEY SPILL COMPENSATION FUND; CLIFFORD A. GOLDMAN, TREASURER OF THE STATE OF NEW JERSEY; SIDNEY GLASER, DIRECTOR OF THE DIVISION OF TAXATION; JERRY F. ENGLISH, COMMISSIONER OF ENVIRONMENTAL PROTECTION; AND THE STATE OF NEW JERSEY, DEFENDANTS 1982-04-23
RINGGOLD COAL MINING COMPANY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-04-29
TERRACE VIEW GARDENS, PLAINTIFF, v. TOWNSHIP OF DOVER, DEFENDANT 1982-04-30
BERTIE A. PERRINE, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-04-30
DUNCAN TRUCK STOP, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-05-04
AVCO FINANCIAL SERVICES CONSUMER DISCOUNT COMPANY ONE, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-05-05
MARY A. KURTZ AND JOAN V. KURTZ, PLAINTIFFS, v. BURLINGTON COUNTY BOARD OF TAXATION, DEFENDANT 1982-05-05
EDDY, ESTATE OF WALLACE S., AMERICAN NATIONAL BANK & TRUST COMPANY OF NEW JERSEY, EXECUTOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-05-06
WEST CAP ASSOCIATES, INC., PLAINTIFF, v. WEST MILFORD TOWNSHIP, DEFENDANT 1982-05-13
SEATRAIN LINES, PLAINTIFF, v. EDGEWATER BOROUGH, DEFENDANT 1982-05-26
GUERARD, ESTATE OF PAULA H., AUDREY HOWE, EXECUTRIX, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-06-09
GRACE & PEACE FELLOWSHIP CHURCH, INC., PLAINTIFF, v. CRANFORD TOWNSHIP, DEFENDANT 1982-06-10
PRINCETON RESEARCH LANDS, INC., PLAINTIFF, v. UPPER FREEHOLD TOWNSHIP, DEFENDANT 1982-06-16
BRICK STORES, INC., AND ESTATE OF PHILIP J. LEVIN, PLAINTIFFS, v. BRIDGEWATER TOWNSHIP, DEFENDANT; BRIDGEWATER LEASING CORPORATION, PLAINTIFF, v. BRIDGEWATER TOWNSHIP, DEFENDANT 1982-06-22
RADIOFONE CORP. OF NEW JERSEY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-06-23
SUPERMARKETS GENERAL CORPORATION, A DELAWARE CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-06-24
RUSSELL & CAROLYN NIELSEN, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-06-30
CAMDEN CITY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-07-09
EXXON CORPORATION, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. EAST BRUNSWICK TP., OLD BRIDGE TP., WOODBRIDGE TP., MIDDLESEX COUNTY BD. OF TAXATION AND DIRECTOR, DIVISION OF TAXATION, DEFENDANTS; EXXON CORPORATION, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. EAST BRUNSWICK TP., OLD BRIDGE TP., WOODBRIDGE TP., DEFENDANTS 1982-07-16
THE TUITION PLAN OF NEW HAMPSHIRE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-07-28
SUNSHINE BISCUITS, INC., PLAINTIFF, v. BOROUGH OF SAYREVILLE, DEFENDANT 1982-08-02
BRICK ASSOCIATES, PLAINTIFF, v. TOWNSHIP OF BRICK, DEFENDANT 1982-08-05
CITY OF PLAINFIELD, PLAINTIFF, v. GOODWILL HOME AND MISSIONS, INC., DEFENDANT 1982-08-06
PLEASANTVILLE CITY, PLAINTIFF, v. CALIFORNIA APARTMENT ASSOCIATES, DEFENDANT 1982-08-17
SEAVIEW DEMOLITION & RENTAL CO., INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-08-19
RIORANO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT; SAIONO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT; SCUDAMORE REALTY CORP., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT; SCUDAMORE REALTY CORP., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT; VITSANO, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT; RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT; RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT; RATORI, INC., PLAINTIFF, v. WEYMOUTH TOWNSHIP, DEFENDANT; HELIOS REALTY CORPORATION, PLAINTIFF, v. TOWNSHIP OF WEYMOUTH, DEFENDANT 1982-08-30
CIT FINANCIAL SERVICES CONSUMER DISCOUNT COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-09-17
WRIGHTSTOWN BOROUGH, PLAINTIFF, v. LOUIS E. MEDVED, DEFENDANT 1982-09-20
CITY OF JERSEY CITY, PLAINTIFF, v. ROMAN CATHOLIC DIOCESE OF NEWARK, DEFENDANT; CITY OF JERSEY CITY, PLAINTIFF v. HOLY NAME CEMETERY, DEFENDANT 1982-09-23
GREATER EMMANUEL APOSTOLIC FAITH TABERNACLES, PLAINTIFF, v. TOWN OF MONTCLAIR, DEFENDANT 1982-09-24
PRINCETON CAMPUS CLUB, PRINCETON CHARTER CLUB, CLOISTER INN, ELM CLUB AND IVY CLUB, PLAINTIFFS, v. PRINCETON BOROUGH, DEFENDANT 1982-09-24
BROOKVIEW GARDENS, INC., PLAINTIFF, v. BERGENFIELD BOROUGH, DEFENDANT 1982-09-24
AMERICAN TELEPHONE & TELEGRAPH COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-09-30
JULIUS KOLLINGER ESTATE, PAULINE KOLLINGER, EXECUTRIX, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-09-30
JAMES STEWART, CHARLES STEWART AND THE ESTATE OF HERBERT J. MITSCHELE, PLAINTIFFS, v. ROXBURY TOWNSHIP, DEFENDANT 1982-10-21
SCHIZOPHRENIA FOUNDATION OF NEW JERSEY, A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. MONTGOMERY TOWNSHIP, DEFENDANT 1982-10-21
JEFFERSON HOUSE INVESTMENT CO., PLAINTIFF, v. CHATHAM BOROUGH, DEFENDANT 1982-10-22
RED DEVIL, INC., PLAINTIFF, v. UNION TOWNSHIP, DEFENDANT 1982-11-01
SKI HAUS, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-11-03
ATLANTIC CITY ELECTRIC COMPANY, A CORPORATION OF THE STATE OF NEW JERSEY, AND FRANK B. SMITH AND BEN MAUSCHARDT, TRUSTEES UNDER ATLANTIC CITY ELECTRIC COMPANY TRUST # 3 DATED AS OF NOVEMBER 1, 1973, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT 1982-11-03
S.M.Z. CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-11-04
LYDIA SAFANE, ET ALS., CHARLES AND MARY MONTAG, ET ALS., PLAINTIFFS, v. CLIFFSIDE PARK BOROUGH, DEFENDANT 1982-11-17
GATX TERMINALS CORPORATION, PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT 1982-12-01
THEODORE Z. LORENC AND EDMUND LORENC, TRUSTEES, PLAINTIFFS, v. BERNARDS TOWNSHIP, DEFENDANT 1982-12-14
WILLIAM F. SAGE, MERWIN SAGE AND WILLIAM W. LANIGAN, PLAINTIFFS, v. BERNARDS TOWNSHIP, DEFENDANT 1982-12-14
SCOTT APPLESTEIN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT 1982-12-27
C. MAXWELL YOUNG, TAX ASSESSOR AND TENAFLY BOROUGH, PLAINTIFFS, v. BERGEN COUNTY BOARD OF TAXATION; DANTE LEODORI, COUNTY TAX ADMINISTRATOR; CHESTER L. SUCKLEY AND MARGARET SUCKLEY, DEFENDANTS 1982-12-30