Case law

Stryker Corp. v. Director, Division of Taxation

18 N.J. Tax 270 · New Jersey Tax Court · Aug 16, 1999

Franchise Tax Board, 463 U.S. 159, 169 , 103 S.Ct. 2933, 2942 , 77 L.Ed.2d 545, 556 (1983) (citations omitted).] … Co. v. G.D.

Dougall v. Township of Vernon

6 N.J. Tax 488 · New Jersey Tax Court · Jul 25, 1984

This amendment resulted from the decision of the New Jersey Supreme Court in Koester v. … Sta-Seal, Inc. v. Taxation Div. Director, 5 N.J.Tax 272, 283 (Tax Ct.1983).

Tamko Asphalt Products, Inc. v. Glaser

5 N.J. Tax 446 · New Jersey Tax Court · Jul 5, 1983

Northwestern States Portland Cement Co. v. Minnesota, 358 U.S. 450 , 79 S.Ct. 357 , 3 L.Ed.2d 421 (1959); Brown-Forman Distillers Corp. v. … Wool *458 worth Co. v.

Del Rosso v. Borough of Point Pleasant

New Jersey Tax Court · Dec 21, 2017

For tax year 2012, the prior owner obtained a judgment from the Ocean County Board of Taxation (“County Board”) reducing the assessment from $1,630,800 to $1,250,000. … Shippee v. Township of Brick, 20 N.J. Tax 427, 436 (Tax 2002).

Eli Lander v. Township of Maple Shade

New Jersey Tax Court · Mar 29, 2022

Washington Ave., Suite 202E Moorestown, NJ 08057 RE: Eli Lander, et al. v. … Greenblatt v. Township of Englewood, 26 N.J.

Vavoulakis v. New Jersey Division of Taxation

12 N.J. Tax 318 · New Jersey Tax Court · Feb 11, 1992

See also Gould v. … See Germann v.

Toyota Motor Credit Corp. v. Director, Division of Taxation

28 N.J. Tax 96 · New Jersey Tax Court · Aug 1, 2014

Board of Educ. v. Neptune Twp. Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996)(quotations omitted). … Quarto v. Adams, 395 N.J.Super. 502, 513 , 929 A.2d 1111 (App.Div.2007)(citing Peper v. Princeton Univ. Bd. of Trustees, 77 N.J. 55, 70 , 389 A.2d 465 (1978) and Board of Educ. v.

City of Egg Harbor City v. County of Atlantic County

10 N.J. Tax 7 · New Jersey Tax Court · May 4, 1988

Auth. v. Bloomfield, 8 N.J.Tax 637 (Tax Ct.1987). In Thiokol, Chem. Corp. v. … Newark v.

Colonial Trust III, & Investment Co. Institute v. Director, Division of Taxation

16 N.J. Tax 385 · New Jersey Tax Court · Feb 21, 1997

Brown v. Franchise Tax Bd., 197 Cal.App.Bd 300, 242 Cal.Rptr. 810 (1987); Andros v. … See Brown v.

Planned Parenthood of Bergen County, Inc. v. Hackensack City

12 N.J. Tax 598 · New Jersey Tax Court · Sep 30, 1992

The Bergen County Board of Taxation upheld the assessor’s denial of the exemption and this action followed. … [Presbyterian Homes v.

Community Options Enterprises, Inc. V.Evesham Township

New Jersey Tax Court · Oct 3, 2017

Plaintiff appealed the assessment to the Burlington County Board of Taxation claiming an exemption pursuant to N.J.S.A. 54:4-3.6, and the Burlington County Board of Taxation affirmed the assessment. … Board of National Missions, etc. v. Neeld, 9 N.J. 349, 353 (1952). Thus, the burden is upon the claimant to clearly bring himself within an exemption provision. Ibid. C.

Fourth Fairland, Inc. v. Township of Hazlet

1 N.J. Tax 254 · New Jersey Tax Court · Apr 2, 1980

New Brunswick v. State Division of Tax Appeals, 39 N.J. 537, 551 , 189 A.2d 702 (1963). … This procedure was determined to be consistent with New Brunswick v. Division of Tax Appeals, supra, in Humble Oil & Refining Co. v. Englewood Cliffs, 71 N.J. 401 , 365 A.2d 929 (1976).

Drugstore.com, Inc. v. Director, Division of Taxation

23 N.J. Tax 624 · New Jersey Tax Court · Feb 11, 2008

Pinney also testified that the chairman of plaintiff’s board of directors during the audit period (Peter Neupert) “happened to be” the sole board member of both DS Distribution and DSNP Sales during the same time period. … The United States Supreme Court in National Geographic Society v.

Congregacion Mita, Inc. v. Cliffside Park Borough

New Jersey Tax Court · Jun 13, 2025

The second-floor area is also where Congregacion’s Board of Directors hold their meetings. … One of Congregacion’s pastors, Pastor Peter Santana, permanently 4 The spiritual leader is President of Congregacion’s Board of Directors and is apparently President of the Board of Directors for each of Mita’s church

Yang, Daniel & Lucy v. Montclair Twp.

New Jersey Tax Court · May 25, 2023

The county board Yang, Daniel & Lucy v. Montclair Twp. … 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)).

General Building Products Corp. v. State

14 N.J. Tax 232 · New Jersey Tax Court · Aug 3, 1994

General Trading v. Director, Div. of Taxation, supra; Rinier v. … In Union City Associates v. City of Union City, 115 N.J. 17 , 556 A.2d 769 (1989), a taxpayer simultaneously filed a petition of appeal in a county board of taxation and a direct appeal with the Tax Court.

United Jersey Mortgage Co. v. Taxation Division Director

3 N.J. Tax 287 · New Jersey Tax Court · Sep 30, 1981

Macy & Co. v. Director, supra. … See Brookchester, Inc. v. Director, supra, and Motor Finance Corp. v. Director, supra.

Balmer v. Township of Holmdel Docket No. 014488-2015

New Jersey Tax Court · Dec 10, 2019

On or about August 21, 2015, defendant filed a complaint with the Monmouth County Board of Taxation (“County Board”) seeking to invoke rollback taxes on the subject. … v.

Sa v. Director

26 N.J. Tax 377 · New Jersey Tax Court · Jun 29, 2012

Sidman v. … Princeton University Board of Trustees, 77 N.J. 55, 70 , 389 A.2d 465 (1978); and (v) the Director has argued for the applicability of federal authority interpreting I.R.C. § 104.

Geneva and Preston Neal v. Lawnside Borough

New Jersey Tax Court · May 5, 2021

Plaintiff and Preston Neal appealed the denial to the Camden County Board of Taxation which affirmed the denial. … [Hays v. Paramus Borough, 28 N.J.