Case law

Malka v. City of Long Branch

New Jersey Tax Court · Jul 28, 2025

Bernstein & Associates, LLC Attorney for Defendant Re: Malka et al. v. … Plaintiffs petitioned the Monmouth County Board of Taxation (“County Board”) challenging the assessments.

United Jersey Bank v. Lincoln Park Borough

11 N.J. Tax 549 · New Jersey Tax Court · May 24, 1991

Gabrellian & Jessourian Associates v. Oakland, 11 N.J.Tax 810 , 316 (Tax Ct.1991). … See also Parkway Village Apts. v. Cranford, 8 N.J.Tax 430, 436 (Tax Ct.1985). On the other hand, the recent decision in National Westminster Bank v.

Commerce LTD Partnership v. Township of Maple Shade

New Jersey Tax Court · Mar 2, 2018

Ennis v. Alexandria Tp., 13 N.J. Tax 423, 429 (1993). … Riverview Gardens, Section One, Inc. v. North Arlington Bor., 9 N.J. 167, 173 (1952); Union Terminal Cold Storage Co. v. Spence, 17 N.J. 162 (1964).

510 Ryerson Road, Inc. v. Borough of Lincoln Park

28 N.J. Tax 184 · New Jersey Tax Court · Jun 25, 2014

The Pantasote Co. v. … Dresser Indus., Inc. v. Town of Harrison, 12 *193 N.J.Tax 159, 170 (Tax 1991) (referencing Tri-Terminal Corp. v. Edgewater, 68 N.J. 405 , 346 A.2d 396 (1975); Cantrell v.

Hess Realty Corp. v. Director, Division of Taxation

10 N.J. Tax 63 · New Jersey Tax Court · Jul 14, 1988

Container Corp. of America v. Franchise Tax Board, 463 U.S. 159, 164 , 103 S.Ct. 2933, 2939-2940 , 77 L.Ed.2d 545, 552-553 (1983); F.W. Woolworth, supra, 45 N.J. at 495 , 213 A.2d 1 . … Container Corp. of America v. Franchise Tax Board, 463 U.S. 159, 165 , 103 S.Ct. 2933, 2940 , 77 L.Ed.2d 545, 553-554 (1983). At oral argument, counsel for the Director conceded as much.

N.Y. Susquehanna & Western Railway Corp. v. Township of Hardyston

8 N.J. Tax 626 · New Jersey Tax Court · Jan 9, 1987

Press v. Princeton, 35 N.J. 209 , 172 A.2d 420 (1961); Beth Israel Cemetery v. Woodbridge Tp., 1 N.J.Tax 149 (Tax Ct.1980), aff’d 180 N.J.Super. 508 , 435 A.2d 1159 (App.Div.1981); McTague v. … See also State, Morris and Essex Railroad Co. v.

Holt Hauling & Warehousing System, Inc. v. Director

9 N.J. Tax 446 · New Jersey Tax Court · Dec 24, 1987

Co. v. Rogan, 340 U.S. 511 , 71 S.Ct. 447 , 95 L.Ed. 488 , 20 A.L.R.2d 145 (1945) and Washington Rev. Dept. v. Stevedoring Assn., 435 U.S. 734 , 98 S.Ct. 1388 , 55 L.Ed.2d 682, 98 (1978). … Plaintiff’s reference to Ramac Explosives, Inc. v.

Pepperidge Tree Realty Corp. v. Kinnelon Borough

21 N.J. Tax 57 · New Jersey Tax Court · Aug 18, 2003

In Jersey City v. … Corp. v.

Tonnelle Center LLC v. Township of North Bergen

New Jersey Tax Court · Feb 13, 2023

V. Petkevis, 2 N.J. Tax 85, 92 (Tax 1980). … [a] county board of taxation; . . . [a] county or municipal official." N.J.S.A. 2B:13-2.

Union Drydock & Repair v. Hoboken City

19 N.J. Tax 207 · New Jersey Tax Court · May 25, 2000

See Rodwood Gardens, Inc v. … In Ford Motor Co., supra, 127 N.J. 290 , 604 A.2d 580 , the Supreme Court stated as follows: County Tax Board judgments do carry a presumption of correctness.

MCE Upper Freehold, L.L.C. v. Township of Upper Freehold

New Jersey Tax Court · Apr 16, 2018

Szczesny v. Vasquez, 71 N.J. Super. 347, 354 (App. … See also J & J Realty Co. v. Township of Wayne, 22 N.J.

J & J Snack Foods Sales Corp. v. Director, Division of Taxation

27 N.J. Tax 532 · New Jersey Tax Court · Dec 31, 2013

Urso & Brown, Inc. v. Director, Div. of Taxation, 19 N.J.Tax 246, 254-255 (Tax 2001), aff'd, 353 N.J.Super. 248 , 802 A.2d 543 (App.Div.2002). … Div. v.

Westmont Plaza v. Township of Parsippany Troy Hills

11 N.J. Tax 127 · New Jersey Tax Court · Mar 20, 1990

See Glen Pointe Assocs. v. Teaneck Tp., 10 N.J. Tax 380, 391 (Tax Ct.1989). … Weyerhaeuser Co. v. Closter Boro., 190 N.J.Super. 528 , 464 A.2d 1156 (App.Div.1983); Abe Schrader Corp. v. Secaucus, 8 N.J.Tax 390 (Tax Ct.1986).

Yeshivat v. Borough of Paramus

26 N.J. Tax 335 · New Jersey Tax Court · May 7, 2012

Cassini v. City of Orange, 16 N.J.Tax 438 (Tax 1997). Plaintiff maintains that H.J. Bailey Co. v. … The only information imparted through the certification was a copy of the deed for the property and a printout from the New Jersey Tax Board Association website, denoting that the sale of the property was marked as non-usable

Meyerson v. Director, Division of Taxation

15 N.J. Tax 128 · New Jersey Tax Court · Sep 29, 1995

The total tuition, room and board for the girls was about $30,000 per year. Phyllis and her daughters relied heavily upon scholarships, government loans and financial support from Emily. … Swain v. Neeld, 28 N.J. 60, 65 , 145 A.2d 320 (1958); In re Estate of Anne Boyd Lichtenstein, 52 N.J. 553, 567 , 247 A.2d 320 (1968).

Prowitz v. Ridgefield Park Village

10 N.J. Tax 103 · New Jersey Tax Court · Sep 15, 1988

These are consolidated appeals from the judgments of the Bergen County Board of Taxation affirming the 1986 local property tax assessments of two condominium units located in Ridgefield Park. … Trustees of Llewellyn Park v. West Orange Tp., 224 N.J.Super. 342 , 540 A.2d 868 (App.Div.1988); Stack v. Hoboken, 45 N.J.Super. 294, 300 , 132 A.2d 314 (App.Div.1957); Lidell v.

Avco Financial Services Consumer Discount Co. One, Inc. v. Taxation Division Director

4 N.J. Tax 349 · New Jersey Tax Court · May 5, 1982

State Board of Tax Appeals, 118 N.J.L. 525 (Sup.Ct.1937), aff’d per curiam 120 N.J.L. 224 (E. & A. 1938), aff’d 307 U.S. 313 , 59 S.Ct. 918 , 83 L.Ed. 1312 (1939); J. *359 B. Williams Co., Inc. v. … In Clairol, Inc. v.

TD Bank v. City of Hackensack

28 N.J. Tax 363 · New Jersey Tax Court · Apr 22, 2015

Brown v. Borough of Glen Rock, 19 N.J.Tax 366, 376 (App.Div.) (citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 1996)), certif. denied, 168 N.J. 291 , 773 A.2d 1155 (2001). … Greenblatt v.

Brancasons v. Carlstadt Borough

6 N.J. Tax 1 · New Jersey Tax Court · Jul 22, 1983

Demchak v. Kingsley, 90 N.J.Super. 190 , 216 A.2d 753 (App.Div.1966). In Pope v. … Schultz v. Wilson, supra. In O’Neill v.

NFF Construction, Inc. v. Director, Division of Taxation

27 N.J. Tax 1 · New Jersey Tax Court · Dec 26, 2012

Co. v. Director, Div. of Taxation, 12 N.J. 130, 146 , 95 A.2d 895 (1953) (quoting Aetna Life Ins. Co. v. City of Newark, 10 N.J. 99, 105 , 89 A.2d 385 (1952)); L & L Oil Service, Inc. v. … (which means “free on board”) at a named place, even though used only in connection with the stated price, is a deliveiy term under which ...