Search Results
| Case name | Citation | Summary |
| [New Jersey] Harris Corporation v. Dir, Division of Taxation | 1995/08/03 | Docket No: none CORPORATION BUSINESS TAX - TIMELY FILING OF COMPLAINT 90-day statute of limitations for filing a state tax complaint commences on date Division of Taxation mails its determination letter, not on date of the letter. click here to get this docum |
| [New Jersey] Ernest & Robin Vogelbacher v. Dir, Div of Taxation | 1995/08/01 | Docket No: none SALES AND USE TAX - DISCOVERY - INTERROGATORIES, FAILURE TO ANSWER - DISMISSAL WITH PREJUDICE Dismissal of complaint with prejudice for failure to answer interrogatories was appropriate where plaintiffs' allegations that they were unable to obtain neces- sary information to answer interrogatories did not establish exceptional circumstances within meaning of Rule 4:23-5(a)(2). In addition, plaintiffs failed to establish a basis for relaxing R. 4:23-5(a)(2) and failed to establish a basis for relief under R. 4:50-1. click here to get this docum |
| [New Jersey] Calton Homes, Inc. v. Tp. of West Windsor | 1995/07/24 | Docket No: none LOCAL PROPERTY TAX - FARMLAND ASSESSMENT - ROLLBACK TAX When qualified farmland is applied to a nonagri- cultural or a nonhorticultural use, roll back taxes imposed under NJSA 54:4-23.8 for the year of change and the 2 immediately preceding tax years are calcu- lated based on the full and fair value of such property as of October 1 of the pertinent pretax year, not based on rollback of a base year value deter- mined by a revaluation company for purposes of the taxing district's most recent revaluation. click here to get this docum |
| [New Jersey] Joseph & Remy Frisina v. Newark | 1995/07/24 | Docket No: none LOCAL PROPERTY TAXATION - JURISDICTION - PAYMENT OF MUNICIPAL CHARGES AS PREREQUISITE An appeal from a county tax board judgment to Tax Court may be maintained if taxes have been paid but other municipal charges have not been paid if the issue of non-payment of the municipal charges was not raised in a challenge to the jurisdiction of the county board since NJSA 54:51A-1b governing appeals from the county boards of taxation to Tax Court was not amended when NJSA 54:3-27 was amended to include payment of other municipal charges as an appeal prerequisite. click here to get this docum |
| [New Jersey] Freehold Township v. Javin Partnership | 1995/06/21 | Docket No: none LOCAL PROPERTY TAX - REALTY/PERSONALTY - COLD STORAGE WAREHOUSE Taxpayer had burden of producing evidence on issue of whether certain personal property affixed to real property was nontaxable personalty. Insulated walls and ceilings of refrigerated area within taxpayer's beer distribution warehouse were realty because tax- payer failed to establish that the walls and ceilings were not ordinarily intended to be affixed permanently to real property and because the insulated walls and ceilings were not machinery, apparatus or equipment. Compressors and blowers used to refrigerate the insulated space were nontaxable personalty because they were machinery used in business and did not have as their primary purpose to enable the warehouse to house beer. click here to get this docum |
| [New Jersey] Black Whale, Inc. v. Dir, Div of Taxation | 1995/06/19 | Docket No: none SALES AND USE TAX - UNTIMELY REFUND REQUEST - EXEMPTION FOR FISHING VESSELS - COMPROMISE OR CLOSING AGREEMENTS - ESTOPPEL Held 1) a refund request after an assessment must BE made within 90 days of assessment, not within the 2-year (now 4-year) refund period, 2) boats are not exempt from taxation as headboats under NJSA 54:32B-8.12 unless there is proof that their predominate use in NJ is as a headboat, and (3) the Director of the Division of Taxation is not estopped from reversing specific written advice or an agreement with taxpayer if the writing does not conform to the statutory requirements for a compromise or closing agreement under NJSA 54:53-1 to - 16. click here to get this docum |
| [New Jersey] Royal Food Distributors, Inc v Dir, Div of Tax | 1995/06/16 | Docket No: none LITTER CONTROL TAX - CONTAINER FOR PERISHABLE FOOD Pursuant to the plain language of NJSA 13:1E-94, perishable food products sold by plaintiff to retail stores in disposable containers, packages or wrappings for resale constitute food for human or pet con- sumption, and, thus, qualify as taxable litter- generating products under NJSA 13:1E-94e(5) and 99.1. Some overlap among the categories of litter- generating products enumerated in NJSA 13:1E-94 is permissible. click here to get this docum |
| [New Jersey] Daniel Dowd v. Howell Tp | 1995/06/16 | Docket No: none LOCAL PROPERTY TAX - FARMLAND ASSESSMENT - HORSE GRAZING Grazing horses for a fee did not qualify as an agricultural use within the meaning of NJSA 54:4-23.3 because the activity did not involve the sale of an agricultural or horticultural product as required by NJSA 54:4-23.5. click here to get this docum |
| [New Jersey] Grandal Enterprises, Inc. v. Keansburg Borough | 1995/06/16 | Docket No: none LOCAL PROPERTY TAX FREEZE ACT - ADDED ASSESSMENT Taxpayer did not timely appeal 1993 and 1994 added assessments restoring previously exempt lot to the tax rolls and could not invalidate the added assessments by an application of the Freeze Act based on a 1992 Tax Court judgment, which, according to plaintiff, covered the supposedly exempt lot and which, according to defendant, did not cover the then exempt lot. click here to get this docum |
| [New Jersey] City of East Orange v. Tp of Livingston | 1995/05/25 | Docket No: none LOCAL PROPERTY TAXATION - VALUATION - SEWER MORATORIUM A sewer hookup ban of indefinite duration for new residential construction precluding the use of any part of the subject property for residential purposes, requiring the subject property to be valued as vacant land, the highest and best use, of which is open space or conservation even though zoned residential. click here to get this docum |
| [New Jersey] Eileen Gifford v. Dir, Div of Taxation | 1995/05/17 | Docket No: none TRANSFER INHERITANCE TAX - UNTIMELY FILING Filing of a protest and request for a hearing with the Director of the Division of Taxation or the filing of a complaint with the Tax Court from a Notice of Assessment of tax imposed pursuant to the Tansfer Inheritance Tax Act must be made within 90 days of the Notice of Assess- ment. NJSA 54:34-13; NJSA 54:49-18; NJAC 18:26-12.9. Compliance with the statutory provisions for the filing of a complaint with the Tax Court is a jurisdictional prerequisite. click here to get this docum |
| [New Jersey] Alpha Bella VI, Inc., etc v. Clinton Tp | 1995/05/05 | Docket No: none LOCAL PROPERTY TAX - FARMLAND ROLLBACK - BANKRUPTCY - AUTOMATIC STAY - ESTOPPEL Township's post-petition assessment of rollback taxes did not violate Bankruptcy Code's automatic stay as a proceeding against debtor or as an act to create a lien, but lien for rollback taxes was void as a result of automatic stay and since township has no lien for rollback tax it cannot collect tax unless the bankruptcy court grants an annulment of the auto- matic stay, but see 1994 amendment of Bankruptcy Act 401 effective October 22, 1994 which does not apply retroactively to the subject case. This amendment provides that filing of petition in bankruptcy does not stay creation or perfection of local property tax lien if tax becomes due after petition filing. Township was not estopped from assessing rollback taxes by virtue of its failure to appear in bankruptcy proceeding. click here to get this docum |
| [New Jersey] Leonard and Janet Kanarek v. Dir, Div of Taxation | 1995/04/24 | Docket No: none GROSS INCOME TAX - FOREIGN TAX CREDIT Held that income subject to tax under the Gross Income Tax Act, as the term is used in NJSA 54A:4-1, encompasses only income actually taxed by the Act and accordingly partnership gain that never entered the computation of taxable income in NJ was properly excluded by Director for purposes of calculation of the resident credit fraction numerator. click here to get this docum |
| [New Jersey] Corporate Property Investors v. Dir, Div of Taxation | 1995/04/20 | Docket No: none CORPORATION BUSINESS TAX - REAL ESTATE INVESTMENT TRUSTS - DIVIDEND DEDUCTIONS Where the NJ Corporation Business Tax (CBT) Act, under NJSA 54:10A-4(k), defines entire net income as prima facie equal in amount to federal taxable income before net operating loss deductions and special deductions, Court may look to the Internal Revenue Code for guidance in defining whether the NJ dividends paid deduction qualifies as a special deduction for purposes of calculating entire net income. Therefore, under the CBT, the NJ dividends paid deduction is not a special deduction, for purposes of NJSA 54:10A-4(k) and may be deducted when calculating entire net income for a Real Estate Investment Trust. Further, since a REIT may deduct its dividends paid to investors when calculating its federal taxable income, a REIT may deduct its dividends paid to investors under the CBT. click here to get this docum |
| [New Jersey] Pine Street Management v. East Orange | 1995/04/13 | Docket No: none LOCAL PROPERTY TAX - TAX REFUND - ATTORNEY'S CHARGING LIEN, MUNICIPAL RIGHT OF SET-OFF FOR UNPAID TAXES Municipal right to set-off for unpaid taxes against tax refunds under NJSA 54:4-134 is superior to the attorney's charging lien against the refund under NJSA 2A:13-5. click here to get this docum |
| [New Jersey] Manuel Lorenzo v. Dir, Div of Taxation | 1995/04/07 | Docket No: none GROSS INCOME TAX - PERSONAL LIABILITY OF CORPORATE OFFICER FOR WITHHOLDING TAX Corporate president and 51% shareholder was not personally liable for unremitted withholdings from employee wages pursuant to NJSA 54A:9-6(f) & (1) of the NJ Gross Income Tax Act. Applying the principles of previously decided cases, the court held that a corporate officer had authority, but not the duty, to withhold or remit employee income taxes because he could not read or write English, had little involvement in business operations of the company, derived only fair compensation from the corporation, and was little more than a front for the corpo- ration's status as a minority contractor. click here to get this docum |
| [New Jersey] Don Dan Construction Co. v. Dir, Div of Taxation | 1995/04/06 | Docket No: none CORPORATION BUSINESS TAX - REFUND CLAIM - UNTIMELY FILING Where a corporation's payment of penalty and in- terest attributable to late payment of a given year's Corporation Business Tax obligation was made subse- quent to the payment of the tax itself, the Court determined that the time within which a claim for refund of the tax may be made under NJSA 54:49-14 runs from the time the tax was paid and not from the time of the payment of penalty and interest. click here to get this docum |
| [New Jersey] East Washington Realty v. Washington Borough | 1995/03/31 | Docket No: none LOCAL PROPERTY TAX - CORRECTION OF ERROR - FIRE Taxing Districts's motion to dismiss Taxpayers' complaints for untimely filing and because correction of errors statute NJSA 54:51A-7 is inapplicable granted where subject automobile dealership property suffered a major fire about October 1991 and tax assessments were not changed for the years 1991, 1992 and 1993. Taxpayer did not contest the 1991, 1992 and 1993 assessments until correction of error complaints were filed in July and October 1994. Correction of error statute held not applicable since allegations of the complaint relate to matters of valuation involving an assessor's opinion or judgment. Further, NJSA 54:4-35.1 provides that a building destroyed by fire during the tax year is not entitled to a reduction in assessment during that year since property is assessed at its true value as of October 1, of the pretax year. click here to get this docum |
| [New Jersey] Central National-Gottesman, Inc. v. Dir, Div of Taxation | 1995/03/28 | Docket No: none CORPORATION BUSINESS TAX - UNITARY BUSINESS - INVESTMENT DIVISION Subchapter S Corporation having an investment divi- sion and a forest products division held not a unitary business so as to permit taxation of income of investment division where investment and forest products division were separate and distinct activi- ties not functionally integrated and where there is no nexus between the investment division and the State of NJ. click here to get this docum |
| [New Jersey] Emmis Broadcasting Corp. of NY v. East Rutherford Bor. | 1995/03/21 | Docket No: none LOCAL PROPERTY TAX - PERSONAL PROPERTY - ANTENNA TOWERS - WETLAND - VALUATION Valuation of land and improvements, including AM radio towers, where property is zoned Sports Complex and includes wetlands. Under the Business Retention Act. L. 1992, c. 24, codified at NJSA 54:4-1b and NJSA 54:4-1.12 to - 1.16, AM radio towers are machinery, apparatus or equipment used in business within the meaning of NJSA 54:4-1b and not taxable as real property. Plaintiff proved existence of wetlands, by use of expert evidence even though wetlands did not appear on official government maps. Value of property determined after court's evaluation of conflicting testimony on nature and timing of development possibilities. click here to get this docum |