Search Results
| Case name | Citation | Summary |
| [New Jersey] McDONALD V. PINCHAK | 1995/01/25 | Docket No: SUPREMECOURTSYLLABUS Subject to limited clarification and modification, the regulations of the Department of Corrections properly implement the standards announced in Avant v. Clifford in 1975. Furthermore, prison disciplinary hearings do not need to be tape-recorded. |
| [New Jersey] VOLB V. G.E. CAPITAL CORPORATION | 1995/01/24 | Court: Supreme Court of Wyoming Docket No: SYLLABUS Because Volb was neither a regular T.D.E. employee nor a special T.D.E. employee, the employer immunity of the Workers Compensation Act does not directly bar the Volb estates tort action against T.D.E. The Act also does not indirectly bar the Volb estates suit against T.D.E. because Lees fellow-employee immunity does not extend to his employer, T.D.E. |
| [New Jersey] RUTGERS CASUALTY INSURANCE COMPANY V. VASSAS | 1995/01/18 | Docket No: SYLLABUS An insured who receives an arbitration award, enters judgment on that award, and issues a warrant of satisfaction of that judgment - all without notice to his or her underinsured motorist (UIM) carrier - may not subsequently assert a claim against that UIM carrier for UIM benefits. In addition, the Court adopts the procedures set forth by the Appellate Division in Longworth v. Van Houten for insureds and insurers to follow when making UIM claims. |
| [New Jersey] M. ALFIERI CO., INC. V. STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION AND ENERGY | 1995/01/12 | Docket No: SYLLABUS Site plan and subdivision approvals granted under the Municipal Planning Act do not exempt projects from the requirements of the Freshwater Wetlands Protection Act. In addition, the tolling provision contained in N.J.S.A. 40:55D-21 does not preserve Alfieris right to develop the property in accordance with the subdivision approval obtained in 1968 and does not obviate the necessity to comply with the Freshwater Wetlands Protection Act. |
| [New Jersey] LEDLEY V. WILLIAM PENN LIFE INSURANCE CO. | 1995/01/05 | Docket No: SUPREMECOURTSYLLABUS When an applicant for insurance materially misrepresents his or her health, the insurer, in the absence of knowledge of conflicting facts, does not have a duty to investigate independently the applicants medical history. Further, an agent is not liable for negligent completion of the insurance application when the applicant knowingly misrepresented material facts relating to his health. |
| [New Jersey] George V. Richardson v. Dir, Div of Taxation | 1994/12/09 | Docket No: none GROSS INCOME TAX - ERRONEOUS ADVICE - PROSPECTIVE/RETRO- ACTIVE APPLICATION OF STATUTE Plaintiff was not entitled to a full abatement of interest under NJSA 54:49-11b because that provision, enacted as part of the Taxpayer Bill of Rights and effective on July 1, 1993, had no effect on purportedly erroneous advice contained in instructions to the 1988 gross income tax return. click here to get this docum |
| [New Jersey] David R. Allen v. Dir, Div of Taxation | 1994/11/30 | Docket No: none GROSS INCOME TAX - RESIDENT CREDIT FOR TAXES PAID TO OTHER STATES Calculation of numerator of credit fraction prescribed by NJSA 54A:4-1 (Resident credit for tax of another state) must conform to legislative purpose, which is avoidance of double taxation. In the case of off-setting deductions available in one state but not the other, total deductions from income cannot exceed total amount of deductions from income in that state in which deductions are greater, whether NJ or other state. click here to get this docum |
| [New Jersey] VSH Realty, Inc. v. Harding Tp. | 1994/11/01 | Docket No: none LOCAL PROPERTY TAX - COUNTY TAX BOARD - FAILURE TO PROSECUTE Where taxpayer appears at county tax board hearing but presents no evidence of value, the appeal may be dismissed for failure to prosecute. Lack of prose- cution is not limited to non-appearance. If the county tax board requires a case to be heard, proof of value or of incorrectness of assessment on substantive or procedural grounds is necessary. click here to get this docum |
| [New Jersey] ADP of NJ, Inc. v. Parsippany-Troy Hills Tp. | 1994/10/17 | Docket No: none LOCAL PROPERTY TAX - CHAPTER 91 NOTICE - SUBSEQUENT OWNER BARRED Where taxing district has properly requested Chapter 91 income and expense information from a property owner and that property owner fails to timely respond, a successor in title is barred under NJSA 54:4-34 from contesting the property tax assessment. Taxpayer's contention that it is denied due process because of the inaction of prior owner fails because, as a subsequent owner, it stands in the shoes of a prior owner. If the requirements of due process have been satisfied as to a property owner, then, with respect to local property tax, due process is satisfied as to any successor in title. click here to get this docum |
| [New Jersey] Rainhold Holding Co., US Postal Service, & Raintree Assocs. v. Freehold Tp. | 1994/09/27 | Docket No: none LOCAL PROPERTY TAX - EXEMPTION - FEDERAL IMMUNITY - POSTAL SERVICE Local property tax assessment of post office building constructed by US Postal Service as long term tenant with option to purchase at conclusion of lease did not in- fringe federal government's immunity from state and local taxation. Local property tax is imposed on the property itself and in general is charged to and collected from owner of the fee. Exemption denied. click here to get this docum |
| [New Jersey] Charles J. Widder v. Dir, Division of Taxation | 1994/08/15 | Docket No: none GROSS INCOME TAX - CREDIT FOR FOREIGN TAX - ERRONEOUS ADVICE Plaintiff was not entitled to a full abatement of interest under NJSA 54:49-11b on claim that the 1988 gross income tax return instructions were erroneous as to the calculation of the resident credit for NJ residents paying tax to New York since court found that instructions were not erroneous within meaning of 11b. click here to get this docum |
| [New Jersey] Malcolm S. Forbes, Jr., etc v. Dir, Div of Taxation | 1994/08/14 | Docket No: none ESTATE TAX - STATUTE OF LIMITATIONS - REFUND - IRC 6166 ELECTION Where the taxpayer's estate has properly filed a protective refund claim within the 3 year limitation period and upon timely proof of changes in the federal credit, the estate is entitled to refund of NJ estate tax payments to the extent that NJ death taxes exceed the federal credit. The intent of the legislature is to limit the NJ estate tax to amount of the federal credit and therefore, by implication, to include the terms governing the calculation of the federal credit including the IRC 6166 election and the IRC 2053 interest deduction. click here to get this docum |
| [New Jersey] Virginia Schimpf v. Little Egg Harbor Township | 1994/08/09 | Docket No: none LOCAL PROPERTY TAX - MARINA - EXCESS LAND Taxing district failed to demonstrate that subject property contained excess land beyond the normal needs of and not necessary to support the marina, that the highest and best use of such land was residential and to establish its fair market value. The property's highest and best use is its present use as marina - commercial and its true value is as derived from the income approach. click here to get this docum |
| [New Jersey] General Building Products Corp. v. New Jersey | 1994/08/03 | Docket No: none CORPORATION BUSINESS TAX - SUBSIDIARY ACQUIRED - IRC 338(h)(10) ELECTION NJ does not permit consolidated corporation tax returns; accordingly, a subsidiary corporation acquired in a transaction pursuant to an IRC 338(h)(10) election which reported and paid corporation business tax on gain derived from deemed sale of its assets to its new parent is not entitled to refund of tax paid. click here to get this docum |
| [New Jersey] Bergen County v. Leonia Bor | 1994/07/27 | Docket No: none LOCAL PROPERTY TAX - EXEMPTION - COUNTY PARKS - HORSE RENTAL FACILITIES Property found to be exempt from taxation under NJSA 40:37-101. Leasing of the county-owned riding stable facilities to private, profit-making concessionaires exempt under NJSA 40:37-101, county tax exemption, so long as public access is maintained. click here to get this docum |
| [New Jersey] Badische Corp v. Kearny | 1994/07/26 | Docket No: none LOCAL PROPERTY TAX - INDUSTRIAL VALUATION - ENVIRON- MENTAL IMPACT The impact of environmental contamination upon an industrial property's true value must be adequately supported by the evidence. The cleanup of a contam- inated establishment is site specific and its cost cannot be derived on the basis of experience with other sites. click here to get this docum |
| [New Jersey] Borough of Paramus v. Etaner Enterprises | 1994/07/26 | Docket No: none LOCAL PROPERTY TAX - ANCHOR DEPARTMENT STORE - COMPARABLE SALES AND LEASES Motion to dismiss granted because of the taxpayer's failure to overcome the presumption of correctness of the assessment for the years 1987 through 1992. Tax- payer's expert, relying on the sales comparison approach, failed to value the property as free and clear of all encumbrances (reciprocal operating agreement), to adjust for such encumbrance, and to consider the imminent termination of the encumbrance, and to quantify any value transfer for purposes of tax valuation. click here to get this docum |
| [New Jersey] Ft Lee Bor. v. Dir, Div. of Taxation | 1994/07/25 | Docket No: none LOCAL PROPERTY TAX - CHAPTER 123 RATIO TABLE - ENTIRE CONTROVERSY DOCTRINE - COLLATERAL ESTOPPEL Fort Lee's challenges to the Director of the Division of Taxation's average ratios and common level ranges of real property tax assessments for tax years 1992 and 1993 (the Chapter 123 tables) dismissed, based on the court's application of entire controversy doctrine and collateral estoppel. In its challenge to the 1990 school aid table, Fort Lee could have, but failed to raise the substantive issue on which its current claim is based. Fort Lee is therefore precluded from raising the issue in this sub- sequent litigation under the entire controversy doctrine. In addition, the Tax Court's decision in Fort Lee v. Dir, Div of Taxation, 12 NJ Tax 299 (Tax 1992), aff'd o.b., NJ 563 (1993), holding that the entire controversy doctrine applied in Fort Lee's challenge to the 1991 school aid table, now collaterally estops Fort Lee from challenging the 1992 and 1993 Chapter 123 tables. click here to get this docum |
| [New Jersey] Majestic Construction Co. v. Deptford Township | 1994/07/22 | Docket No: none LOCAL PROPERTY TAX - COUNTERCLAIM - TIMELY FILING Counterclaim timely filed under NJSA 43:3-21, Rule 8:4-3(a) and Rule 4:6-1 where service of complaint was made by certified mail and counterclaim was filed within 17 days of receipt of the complaint. Even if plaintiff's complaint had been sent by ordinary mail, the 3 day mailing period of Rule 1:3-3 applies to filing of Tax Court counterclaims under Rule 8:4-3(a). Motion to dismiss counterclaim as untimely filed is denied. click here to get this docum |
| [New Jersey] Martin & Margaret Caulfield v. Surf City Borough | 1994/07/18 | Docket No: none LOCAL PROPERTY TAX - SINGLE FAMILY RESIDENTIAL - VALUATION - RATIO EXCEEDING 100% Where average ratio is below the county percentage level (100%) and the ratio of the assesssment of the property to its fair market value exceeds the county percentage level, NJSA 54:51A-6(b) applies, requiring Court to enter judgment revising the taxable value of property by applying the average ratio to the true value of the property, regardless of the fact that the ratio of assessed value to true value is within common level range. click here to get this docum |