Case law

Assessment & Re-Assessment of the Franchise Tax Levied v. Delaware, Lackawanna & Western Railroad System

26 N.J. Misc. 19 · New Jersey Tax Court · Nov 25, 1947

Justice Oliphant (now Chancellor) said for the Court of Errors and Appeals in the case of Norton v. State Board of Tax Appeals, 134 N. J. L. 57; 45 Atl. … The opinion of the court in Norton v. State Board of Tax Appeals, supra, was not mere dictum. If anything, it was judicial dictum, and should be considered by this Division in arriving at its decision.

Passarella v. Township of Wall

21 N.J. Tax 598 · New Jersey Tax Court · Sep 3, 2003

The same presumption attaches to a judgment of the county board of taxation when it is the determination of that body that is challenged in the Tax Court. Byram Township v. … N.J.R.E. 703; Kazanchy v. Borough of Sea Bright, 6 N.J.Tax 622, 624 (App.Div.1984); Harclay House v.

Casino Reinvestment Development Authority v. City of Atlantic City

18 N.J. Tax 463 · New Jersey Tax Court · Nov 15, 1999

Coolidge & Sickler, Inc. v. Regn, 7 N.J. 93, 98 , 80 A.2d 554 (1951). The doctrine of equitable conversion was discussed in Cropper v. Brown, 76 N.J.Eq. 406, 74 A. 987 (Ch.1909). … Highway Auth. v. Henry A.

The Senior Citizens Center of the Ukrainian Orthodox Church of St. Volodimir V.Township of Franklin

New Jersey Tax Court · Jan 3, 2018

restrictions in the board’s resolution. … 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. 2006)), certif. denied, 168 N.J. 291 (2001).

Stein v. Glaser

5 N.J. Tax 373 · New Jersey Tax Court · May 27, 1983

In a companion case, Buckley v. … See City of Philadelphia Tax Review Board v. Adams Avenue Associates, 25 Pa.Commw. 379, 360 A.2d 817 (Commw.Ct.1976). In Tax Review Board v. D.H.

Sodexho Operations, LLC v. Director, Division of Taxation

21 N.J. Tax 24 · New Jersey Tax Court · Aug 13, 2003

New York State Tax Commission, supra, 148 A.D.2d 919 , 539 N.Y.S.2d 550 , and the California appellate court in Automatic Canteen Co. v. State Board of Equalization, supra, 238 Cal.App.2d 372 , 47 Cal.Rptr. 848 . … [Browning Ferris Indus. of South Jersey, Inc. v. State, Dep’t of Treasury, 10 N.J.Tax 96, 101 (1988), aff'd, 236 N.J.Super. 521 , 566 A.2d 542 (App.Div.1989)].

Levin v. Township of Parsippany-Troy Hills

2 N.J. Tax 132 · New Jersey Tax Court · Jan 29, 1981

See Rudderow v. Mt. Laurel, supra. … As the defendant did not appeal the assessments to the County Board of Taxation, the assessments for all lots, except Lot 31, will remain undisturbed. See Matawan v.

Ehrlich v. Passaic City

15 N.J. Tax 561 · New Jersey Tax Court · Aug 11, 1995

WHYY, Inc. v. Borough of Glassboro, 393 U.S. 117 , 89 S.Ct. 286 , 21 L.Ed.2d 242 (1968), struck down, on equal protection grounds, the requirement of incorporation in New Jersey. See also Chester Bor. v. … See Jabert Operating Corp. v. Newark, 16 N.J.Super. 505, 509 (App.Div.1951). The strict requirement of legal ownership by the congregation to support the parsonage exemption was, moreover, recognized in Jersey City v.

Chiron Corp. v. Director, Division of Taxation

21 N.J. Tax 528 · New Jersey Tax Court · Nov 19, 2004

Apts., Inc. v. … One, Inc. v. Director, Div. of Taxation, 100 N.J. 27, 36 , 494 A.2d 788 (1985), Cf. Stryker Corp. v.

Continental Trailways, Inc. v. Director, Division of Motor Vehicles

6 N.J. Tax 42 · New Jersey Tax Court · Sep 28, 1983

McGoldrick v. … In that case certain fees charged by the State Board of Dentistry had been invalidated by judicial determination but the board refused to refund the fees.

Milltown Industrial Sites v. Milltown Borough

12 N.J. Tax 581 · New Jersey Tax Court · Aug 25, 1992

I Associates v. … Lecross Associates v.

McTague v. Monroe Township

1 N.J. Tax 66 · New Jersey Tax Court · Oct 31, 1980

In Federal Trust Co. v. … The judgment of the Gloucester County Board of Taxation is affirmed.

City of Newark v. General Motors Sales Corp.

18 N.J. Misc. 418 · New Jersey Tax Court · Jun 18, 1940

The Essex County Board of Taxation reduced this valuation to the sum of $5,000, and the city appeals to restore the original assessment. … State, Union Paper Co. v. Assessors )(Supreme Court, 1906), 73 N. J. L. 374; 63 Atl. Rep. 1006 .

Christian Research Institute v. Town of Dover

5 N.J. Tax 376 · New Jersey Tax Court · May 26, 1983

The Morris County Board of Taxation denied tax exemption to taxpayer and affirmed the 1981 assessments. Taxpayer, Christian Research Institute, Inc. … Press v. Princeton Boro., 35 N.J. 209 , 172 A.2d 420 (1963). Consequently, taxpayer carries the burden of prov *383 ing entitlement to tax exemption. Ibid.; Jamouneau v.

Towers v. City of Passaic

1 N.J. Tax 344 · New Jersey Tax Court · May 29, 1980

The defendant counterclaims from a judgment of the Passaic County Board of Taxation reducing the assessment. … Corporation v. Cantor, 230 N.Y. 312 , 130 N.E. 305 (Ct.App.1921).

Buckley v. Director, Division of Taxation

5 N.J. Tax 366 · New Jersey Tax Court · May 27, 1983

. *370 The Director relies on the decision of the Pennsylvania Commonwealth Court in City of Philadelphia Tax Review Board v. Adams Avenue Associates, 25 Pa.Commw. 379, 360 A.2d 817 (1976). … The Adams court holding that the net profits tax is a tax on business can be questioned in view of the decision of the Pennsylvania Supreme Court in Tax Review Board v. D.H.

Deal Yeshiva, Inc. v. Deal Borough

16 N.J. Tax 599 · New Jersey Tax Court · Aug 20, 1997

Chester Bor. v. World Challenge, 14 N.J.Tax 20, 27 (1994) (citing Teaneck Tp. v. Lutheran Bible Institute, 20 N.J. 86, 90 , 118 A.2d 809 (1955)). … Union City Associates v. Union City, 115 N.J. 17, 24 , 556 A.2d 769 (1989) *603 (citing Kimmelman v. Henkels & McCoy, Inc. 108 N.J. 123, 128 , 527 A.2d 1368 (1987)).

McKesson Water Products Co. v. Director, Division of Taxation

23 N.J. Tax 449 · New Jersey Tax Court · Aug 13, 2007

Franchise Tax Board, 133 Cal.App.4th. 514, 34 Cal.Rptr.3d 874 (2005), which relies on Hoechst Celanese Corp. v. … See Jim Beam Brands Co. v. Franchise Tax Board, 133 Cal.App.4th 514 , 34 Cal.Rptr.3d 874 , 884 n. 7 (2005).

Rafael & Allsion J. Ortiz v. Rahway City

New Jersey Tax Court · Jan 14, 2019

Brown v. Glen Rock Borough, 19 N.J. Tax 366, 376 (App. Div. 2001). “[T]he answer as to which approach should predominate depends upon the facts in the particular case.” WCI-Westinghouse, Inc. v. Edison Twp., 7 N.J. … Brown v. Glen Rock Borough, 19 N.J. Tax at 377; Greenblatt, 26 N.J. Tax at 53.

Kihara R. Kiarie, Revoc. Trust v. Township of Montclair

New Jersey Tax Court · Jul 17, 2019

An appeal to the County Board of Taxation (“County Board”) challenging the 2017 tax assessment was filed, and on June 1, 2017, the County Board affirmed the assessment. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 377 (App. Div. 2001).