Case law

Opinions from 1658 to today.

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1,253 results

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  • New Jersey Natural Gas Co. v. Director, Division of Taxation

    24 N.J. Tax 59 · New Jersey Tax Court · Apr 17, 2008

    Corp. v. … V.

    Cited 6 timesPublished
  • West Broadway Realty, LLC v. Paterson City

    New Jersey Tax Court · Apr 23, 2025

    Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Mountain Lakes Borough, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001) (citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 1996), certif. denied, 168 N.J. 291 (2001)).

    Cited 0 timesUnpublished
  • R Realty LLC v. Little Falls Township

    New Jersey Tax Court · Dec 24, 2018

    Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

    Cited 0 timesUnpublished
  • John Benedetto v. Little Ferry Borough

    New Jersey Tax Court · Sep 12, 2017

    Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001) (citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 1996), certif. denied, 168 N.J. 291 (2001)).

    Cited 0 timesUnpublished
  • Solvay Specialty Polymers, LLC v. Director, Division of Taxation

    New Jersey Tax Court · Jan 20, 2022

    In Brill v. Guardian Life Ins. … Div. 2001) and Kamienski v. Board of Mortuary Science, 80 N.J. Super 366 (App. Div. 1963).

    Cited 0 timesUnpublished
  • West Orange Plaza v. West Orange Township

    New Jersey Tax Court · Oct 25, 2021

    Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Mountain Lakes Borough, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (citation omitted)).

    Cited 0 timesUnpublished
  • Canterbury at Cedar Grove, LLC v. Cedar Grove Township

    New Jersey Tax Court · Feb 7, 2023

    Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Mountain Lakes Borough, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (citation omitted)).

    Cited 0 timesUnpublished
  • Shore Building Contractors, Inc./Robert J. Johnson, Jr./Robert Capoferri v. Director, Division of Taxation

    New Jersey Tax Court · Oct 4, 2019

    Aetna Burglar & Fire Alarm Co. v. Director, Div. of Taxation, 16 N.J. Tax 584, 589 (Tax 1997) (citing Metromedia, Inc. v. Director, Div. of Taxation, 97 N.J. 313, 327 (1984)). … Metromedia, 97 N.J. at 327; see also GE Solid State, Inc. v.

    Cited 0 timesUnpublished
  • Leabern Realty, L.P. Wayne v. Montclair Township

    New Jersey Tax Court · Nov 3, 2023

    Leabern Realty, L.P. % Wayne v. … B. 2020 local property tax assessment “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v.

    Cited 0 timesUnpublished
  • Joyo, LLC v. Director, Division of Taxation Yojo, LLC v. Director, Division of Taxation

    New Jersey Tax Court · May 13, 2024

    Burlington County NAACP v. … See Milligan v. Dir., Div. of Taxation, 29 N.J.

    Cited 0 timesUnpublished
  • State Street Bank v. Wall Township

    New Jersey Tax Court · Apr 24, 2017

    MSGW Real Estate Fund, L.L.C. v. Borough of Mountain Lakes, 18 N.J. Tax 364, 373, 377 (Tax 1998); Ford Motor Co. v. Township of Edison, 127 N.J. 290, 314-15 (1992), aff’g, 10 N.J. Tax 153 (Tax 1998). … Glen Wall Assocs. v. Township of Wall, 99 N.J. 265, 280 (1985); see also MSGW, supra, 18 N.J.

    Cited 0 timesUnpublished
  • North Jersey Police Radio Association, Inc. v. Borough of Pompton Lakes (3 Appeals)

    New Jersey Tax Court · Nov 4, 2022

    See also City of Newark v. Essex County Board of Taxation, 54 N.J. 171, 187 (1969); Twp. of Hanover v. Town of Morristown, 4 N.J. Super. 22, 24 (App. Div. 1949). … Misc. 263 (1941), the New Jersey State Board of Tax Appeals concluded that taxpayer was a corporation formed for charitable purposes and that its use and operation of a center benefitted the moral and mental improvement

    Cited 0 timesUnpublished
  • HPT TA Properties Trust F.K.A. Travelcenters Properties, LP v. Bloomsbury Borough

    New Jersey Tax Court · Oct 30, 2020

    Middlesex County v. Clearwater Village, Inc., 163 N.J. … Ford Motor Co. v. Edison, 127 N.J. 290 (1992).

    Cited 0 timesUnpublished
  • Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights

    New Jersey Tax Court · Mar 23, 2018

    Lucent Technologies, Inc. v. … Co. v. City of Newark, 10 N.J. 99, 105 (1952)).

    Cited 0 timesUnpublished
  • Phillipsburg Mall C/O Namdar Realty Corp. v. Pohatcong Township

    New Jersey Tax Court · Apr 27, 2022

    Presumption of Validity/motion for judgment or involuntary dismissal “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. … [Estate of Roach v. TRW, Inc., 164 N.J. 598, 612 (2000) (quoting Sons of Thunder, Inc. v. Borden, Inc., 148 N.J. 396, 415 (1997) (quoting Dolson v.

    Cited 0 timesUnpublished
  • General Motors Corp. v. City of Linden

    20 N.J. Tax 242 · New Jersey Tax Court · Aug 26, 2002

    Co. v. … See also, Urso & Brown, Inc. v. Director, Div. of Taxation, 19 N.J.Tax 246, 257 (Tax 2001), aff'd 353 N.J.Super. 248 , 802 A.2d 543 (App.Div.2002); Dow Jones & Co. v.

    Cited 9 timesPublished
  • Canon Financial Services, Inc. v. Director, Division of Taxation

    New Jersey Tax Court · Dec 5, 2018

    In Brill v. Guardian Life Ins. … Tax at 86 (citing Container Corp. of America v. Franchise Tax Board, 463 U.S. 159, 170 (1983)).

    Cited 0 timesUnpublished
  • Stanislaus Food Products Corp v. Director, Div. of Taxation

    New Jersey Tax Court · Apr 23, 2021

    : _______________________________: Decided: April 22, 2021 Leah Robinson for Plaintiff (Mayer Brown LLP for Plaintiff, attorneys). Michael J. … Trucking Ass’ns v. Mich. PSC, 545 U.S. 429, 433 (2005) (dormant Commerce Clause) with Morales v. TWA, 504 U.S. 374, 390 (1992) (affirmative Commerce Clause); Exxon Corp. v.

    Cited 0 timesUnpublished
  • OTR-MCC, LLC v. Parsippany-Troy Hills Township/ Brookwood MC INV. I and II/ CBRE v. Parsippany-Troy Hills Township

    New Jersey Tax Court · Jan 23, 2023

    Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Mountain Lakes Borough, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001) (internal citation omitted).

    Cited 0 timesUnpublished
  • Railway Avenue Properties LLC v. Paterson CityPaterson Charter School for Science and Technology v. Paterson City

    New Jersey Tax Court · Sep 5, 2018

    In Brill v. Guardian Life Ins. … Merin v.

    Cited 0 timesUnpublished

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