Case law

Beljakovic v. Director

26 N.J. Tax 455 · New Jersey Tax Court · Aug 1, 2012

It is well-established that the legislative intent of N.J.S.A. 54A:4-1 is to prevent multiple taxation of the same income actually taxed by foreign jurisdictions. Mannino v. … Plaintiffs argue that “qualifies” in N.J.A.C. 18:35—4.1(a)(3)(ii)(l) should mean “eligible” for reduction, and the undisputed facts in this case, as further evidenced by the corporate returns filed in NYS and NYC, establish

Phelps Dodge Industries, Inc. v. Director, Division of Taxation

8 N.J. Tax 354 · New Jersey Tax Court · Aug 4, 1986

The burden is upon the claimant to clearly bring himself within an exemption provision. Ibid. Tax exemptions are not favored, and doubts are to be resolved against one claiming the exemption. Bloomfield v. … Not every refining activity or chemical change qualifies a material for exemption.

BIS LP, Inc. v. Director, Division of Taxation

27 N.J. Tax 58 · New Jersey Tax Court · Oct 25, 2012

N.J.S.A. 54:10A-15.11, in relevant part, provides: a. (1) A partnership that is not a qualified investment partnership ... shall, ... remit a payment of tax. … Clearly under the Agreement, Management was responsible for the payment of the partnership’s taxes which is an obligation inherent in the tax compliance function.

City of Jersey City v. Martin

20 N.J. Misc. 283 · New Jersey Tax Court · May 26, 1942

Lighterage is clearly shown, through the testimony of John J. … It is clearly established that the State Tax Department has uniformly accepted and applied the cost new figures submitted by the companies, and has also, for the first tax year after such report, assessed the structures upon

Claremont Health Systems, Inc. v. Borough of Point Pleasant

16 N.J. Tax 604 · New Jersey Tax Court · Aug 26, 1997

Seller is not selling and Buyer is not purchasing: (I) the parcel of real property described in Exhibit 1.01A attached hereto and together with all easements, tenements, hereditaments, appurtenances, rights, privileges, immunities … Both plaintiff and defendant agree that, in order to qualify for exemption, plaintiff must “own” the building for which it claims exemption.

Lorenzo v. Director

14 N.J. Tax 577 · New Jersey Tax Court · Apr 7, 1995

Lovejoy could not qualify as a minority owner; Lorenzo could. … Clearly Lorenzo had authority to hire and fire employees. In fact he only hired and fired laborers.

Procacci Brothers Sales Corporation v. Director, Division of Taxation

New Jersey Tax Court · May 27, 2021

immunity granted by § 381. … In order to qualify as a seller of produce in the United States, a corporation must satisfy the requirements of PACA.

Slater v. Holmdel Township

20 N.J. Tax 8 · New Jersey Tax Court · Jan 9, 2002

Standing with regal’d to tax appeals was established by the Legislature in N.J.S.A. 54:3-21. … This was clearly the situation with regard to the Slaters. Since Mr.

DuBois v. Director, Division of Taxation

4 N.J. Tax 11 · New Jersey Tax Court · Dec 18, 1981

The court found that “[t]he term ‘realized’ has for a very long time had a well-established connotation. … This test, however, is clearly inapplicable here.

Hospital Portrait Service Co. v. Taxation Division Director

6 N.J. Tax 305 · New Jersey Tax Court · Dec 19, 1983

Supplies____ Since plaintiff has not challenged the validity of these regulations, the first question for resolution is whether photographic film qualifies for the exemption as “machinery, apparatus or equipment.” *313 "Photography … It is axiomatic that in seeking the benefit of a tax exemption plaintiff has the burden of establishing that its claim fits clearly within a statutory exemption provision. Container Ring v. Taxation Div.

L.B.D. Construction, Inc. v. Director, Div. of Taxation

8 N.J. Tax 338 · New Jersey Tax Court · Jul 21, 1986

The circumstances of plaintiffs case clearly fail to meet this test. … Since plaintiff has met the two requisites of “transfer” and “consideration” which qualify the transfer of title to the automobile as a “retail sale,” and since plaintiff has not overcome the presumption of validity that

Brae Assoc. v. Park Ridge Borough

21 N.J. Tax 88 · New Jersey Tax Court · Jun 26, 2003

This case clearly establishes that the Freeze Act is not a bar to a further reduction for a year in which Freeze Act relief has been granted unless the taxpayer so requests and, indeed, I have been to the Appellate Division … Clearly, the purpose of the Act is to protect the taxpayer.

Doreen A. Scott v. Director, Division of Taxation

New Jersey Tax Court · Dec 22, 2023

The Director argues taxpayers must file a federal married-joint return to qualify for the credit. The court rejects this contention. … Scott’s return clearly confirms it was prepared through the Rowan University VITA Program. A volunteer accounting student prepared Ms. Scott’s return. In 2016, she had earnings of $16,757. Mr.

Paper Mill Playhouse v. Township of Millburn

7 N.J. Tax 78 · New Jersey Tax Court · Nov 14, 1984

That lot had acquired a character which clearly entitled its owner to exemption from taxation in 1926 and previous years, and, while ceasing to use the premises for a purpose entitling it to exemption would require that it … On the basis of the above, the Paper Mill property continued to qualify for exemption during the years here in dispute.

Congoleum Corp. v. Hamilton Township

7 N.J. Tax 436 · New Jersey Tax Court · Apr 9, 1985

In this approach, McCloskey first established reproduction-cost-new. … comparison and it has also failed to document that these sales were clearly within the market in which the subject would be sold.

La Troncal Food Corp. and Vicente Intriago v. Director, Division of Taxation

New Jersey Tax Court · Oct 2, 2024

Clearly not. No. Q. Why do you say clearly not. A. … At trial the plaintiff presented the testimony of its president to establish that its business was profitable before the merger.

Sigma Phi Epsilon v. City of Hoboken

1 N.J. Tax 607 · New Jersey Tax Court · Nov 12, 1980

Monetary scholarships and loans are also available to qualified members through the respective national organizations of the plaintiffs. … The stated purposes are to establish and maintain a fraternity house for the use and comfort of members and to foster literary, social and fraternal intercourse among those members.

Ringgold Coal Mining Co. v. Taxation Division Director

4 N.J. Tax 321 · New Jersey Tax Court · Apr 29, 1982

There it was held that Clairol, a Delaware corporation having its nationwide sales department in New *329 York, was not immune from taxation. … As pointed out by defendant, although the facts of Hoeganaes are admittedly similar to the case at bar, Hoeganaes is clearly distinguishable.

Job Haines Home for the Aged v. Township of Bloomfield

19 N.J. Tax 408 · New Jersey Tax Court · Feb 16, 2001

The opposite construction would place taxpayer in the anomalous position of having to lose money to qualify for an exemption. … First, the court pointed out that the taxpayer was unable to establish ownership of the property at the time it was previously exempt. See Hillcrest, supra, at 47-48 .

Chester Borough v. World Challenge, Inc.

14 N.J. Tax 20 · New Jersey Tax Court · Apr 6, 1994

The Supreme Court has stated that the party claiming an exemption has the burden of establishing that it clearly qualifies for exemption and, when construing the statute which gives rise to the exemption: all doubts are resolved … Though World Challenge was authorized to conduct religious activities in New Jersey on October 1, 1991, it does not maintain an established church in the State.