Search Results
| Case name | Citation | Summary |
| [New Jersey] Joseph Newman v. Dir, Div of Taxation | 1994/06/30 | Docket No: none SALES AND USE TAX - FLOOR REFINISHING SERVICE Plaintiff, sole proprietor of a hardwood floor re- finishing business, is liable for sales tax imposed on the value of his floor refinishing services. Such services constitute maintenance, service or repair of real property pursuant to NJSA 54:32B-3(b)(4) and are not capital improvements to real property. Moreover, even if plaintiff's services constituted capital improvements to real property, plaintiff's failure to obtain certificates of capital improvement from each of his customers as required by the Division of Taxation warrants denial of the claimed exemption. Additionally, the interest and penalty assessed by the Director is not manifestly unreasonable and therefore is affirmed. click here to get this docum |
| [New Jersey] Sea Coast Realty Co. v. West Long Branch Borough | 1994/06/10 | Docket No: none LOCAL PROPERTY TAX - SETTLEMENT - ATTORNEY AUTHORITY Application to vacate a settlement and judgment denied where settlement was not contingent on plaintiff taxpayer's approval, plaintiff's counsel had apparent and implied authority to settle, and attempt to revoke settlement was not communicated until after municipal governing body had approved settlement on behalf of defendant taxing district. click here to get this docum |
| [New Jersey] Fedway Associates, Inc. v. Dir, Div of Taxation | 1994/06/01 | Docket No: none SALES AND USE TAX - URBAN ENTERPRISE ZONE - EMPLOYEE INCENTIVES Beverage distributor, holding an Urban Enterprise Exempt Purchase Permit in accordance with the Urban Enterprise Zone Act, NJSA 52:31B-1 et seq., is subject to use tax pursuant to NJSA 54:32B-1 et seq. on goods purchased as either compensation for its salespersons or as promotional items. To be exempt, goods must be exclusively used or consumed within the enterprise zone. Promotional items are not exclusively consumed until they are used by salespersons to promote the company's products. Compensation items, though consumed within the enterprise zone when distributed to salesperson, are not exclusively consumed because they retain economic utility to the recipient to use outside the enterprise zone. click here to get this docum |
| [New Jersey] Harry Skaperdas, et al v. Dir, Div of Taxation | 1994/05/27 | Docket No: none SALES & USE TAX - RESPONSIBLE PARTY Appeal from determination of the Dir, Div of Taxation, finding each of 3 plaintiffs personally liable for unpaid corporate sales and use tax. NJSA 54:32B-1, et seq. Held that by performing supervisory functions, reserving and exercising signatory authority, and receiving sub- stantial benefits, 2 of the officers are personally liable for tax under NJSA 54:32B-2(w) and -14. Held further that third officer is not subject to personal liability for the collection and payment of sales tax, based on his limited participation in corporate affairs and receipt of only nominal corporate benefits. click here to get this docum |
| [New Jersey] St. Ann's Catholic Church v. Borough of Hampton | 1994/05/16 | Docket No: none LOCAL PROPERTY TAX - EXEMPTION - CHURCH CARETAKER Local property tax exemption denied under NJSA 54:4-3.6 for an improved lot adjacent to a church cemetery. Residence of part-time church and cemetery maintenance man and caretaker was not reasonably necessary to the operation of the church. click here to get this docum |
| [New Jersey] Morris Co Municipal Utility Authority v. Morris Township | 1994/04/26 | Docket No: none LOCAL PROPERTY TAX EXEMPTION - COUNTY MUNICIPAL UTILITY AUTHORITY - PUBLIC WATER SUPPLY Land of County Municipal Utility Authority held by the authority for future development of public water supply and subject to taxation under NJSA 54:4-3.3 is not entitled to exemption under NJSA 40:14B-63, where the only authorized purpose of the authority is to hold land for protection of the public water supply. click here to get this docum |
| [New Jersey] Jersey Shore Medical Center v. Neptune Township | 1994/04/13 | Docket No: none LOCAL PROPERTY TAX - EXEMPTION - HOSPITAL- DAY CARE - COFFEE SHOP Local property tax exemption granted pursuant to NJSA 54:4-3.6 to a hospital day care center. Center is reasonably necessary to carry out hospital's purposes. Exemption for same hospital's coffee shop denied because coffee shop is operated pursuant to a man- agement contract under which the hospital and coffee shop management company split profits. click here to get this docum |
| [New Jersey] Chester Borough v. World Challenge, Inc. | 1994/04/06 | Docket No: none LOCAL PROPERTY TAX-PARSONAGE EXEMPTION-EQUAL PROTECTION CLAUSE Single family home, in NJ, in which an officiating clergyman of a New York church resided, was not entitled to property tax exemption as a parsonage pursuant to NJSA 54:4-3.6 because a parsonage exemption is a derivative exemption. Where there is no exempt NJ church, there can be no parsonage exemption. click here to get this docum |
| [New Jersey] Phyllis Garma v. Tp of Lakewood | 1994/03/22 | Docket No: none LOCAL PROPERTY TAX - DISABLED VETERANS EXEMPTION - EQUAL PROTECTION CLAUSE - PRIVILEGES AND IMMUNITIES CLAUSE Local property tax exemption for surviving spouse of 100% permanently disabled veteran, pursuant to NJSA 54:4-3.30, is denied to widow of nonresident veteran because exemption is granted to assist only disabled veterans of NJ, which he was not, and their spouses. Such classification for exemption is not violative of the Equal Protection Clause or Privileges and Immunities Clause of the United States Constitution. click here to get this docum |
| [New Jersey] Geeming Chin v. Dir, Div of Taxation | 1994/03/07 | Docket No: none GROSS INCOME TAX ACT - RESIDENT CREDIT - WAIVER OF PENALTY AND INTEREST Plaintiff was not permitted to include non-New York source income in the numerator of the fraction used to determine resident credit where that income was used by New York only to calculate the tax rate, and was not actually taxed by New York. General instructions provided by Division of Taxation for completion of NJ gross income tax returns for 1988 did not constitute erroneous advice and, thus, plaintiff was not entitled to a waiver of interest and penalty under NJSA 54:49-11b. click here to get this docum |
| [New Jersey] Texaco, Inc. v. Dir, Div of Taxation | 1994/02/18 | Docket No: none CORPORATION BUSINESS TAX - REFUND - SETOFF - INTEREST Taxpayer is entitled to corporation business tax refund of overpayment made by Taxpayer on April 15, 1981, as of April 15, 1981, not February 20, 1993 date of judgment. State had use of Taxpayer's overpaid funds on April 15, 1981 without interest. Setoff against Taxpayer's outstanding corporation business tax deficiency for the years 1973 through 1978 stops accrual of interest on deficiency as of April 15, 1981. click here to get this docum |
| [New Jersey] Passaic Street Realty Assoc., Inc. v. Garfield | 1994/02/08 | Docket No: none LOCAL PROPERTY TAX - CHAPTER 123 - DISCRIMINATION Chapter 123 of Laws of 1973 (NJSA 54:51A-6) provide a method by which local property tax assessments can be calculated when property in a taxing district is not uniformly assessed at 100% of fair market value. The application of Chapter 123 is automatic and cannot be avoided by a party's failure to plead discrimination (i.e., that all property is not uniformly assessed at 100% of fair market value). click here to get this docum |
| [New Jersey] Riegel Products Corp. v. Milford Bor. | 1994/01/11 | Docket No: none LOCAL PROPERTY TAX - HIGHEST AND BEST USE - COST APPROACH Highest and best use for large manufacturing facility is heavy manufacturing and kindred uses. Hypothetical buyer is one whose requirements are reasonably accommo- dated by the characteristics of property. Therefore, properties sold for warehouse and multi-tenant use are not comparable and cost approach should be used to value property. click here to get this docum |
| [New Jersey] ROBERT BOWENS V. INGRID LEE BOWENS | 1994/12/20 | Court: Superior Court of New Jersey Docket No: none The prohibition against retroactive modification of a child support order found in N.J.S.A. 2A:l7-56.23a does not bar the cancellation of child support arrearages which accrued subsequent to the date of the minor's emancipation as retroactively determined by the court. Click here to get this docume |
| [New Jersey] BETTY SIMON, TRUSTEE, L.L.C. v. CHICAGO TITLE INSURANCE COMPANY | 1994/07/22 | Court: Superior Court of New Jersey Docket No: none LISA, J.A.D. Defendant, Little Egg Harbor Township, appeals from a summary judgment awarding damages of $23,323.63 plus interest to plaintiff, Betty Simon and third-party plaintiff, Chicago Title Insurance Company. The judgment is for a refund of the amount paid by Simon for the purchase of a tax title lien covering Block 44, Lot 3, issued by Little Egg Harbor, and the payment of subsequent taxes on the property, where the tax title lien was later found to be invalid. We affirm. Click here to get this docume |
| [New Jersey] BLODWEN BITSKO VS MAIN PHARMACY, INC & DENIS CAMPBELL | 1994/04/04 | Court: Superior Court of New Jersey Docket No: none In an action to resolve age and gender discrimination claims based on unequal pay for equal work brought under the New Jersey Law Against Discrimination, N.J.S.A. 10:5-1 to -42 (LAD), an employer's testimony based on his personal observations of the employee's work, as corroborated by plaintiff's co-workers, is sufficient objective evidence to support the fourth affirmative defense, any factor other than sex, under the Equal Pay Act, 29 U.S.C.A. 206(d) (EPA). The fourth affirmative defense any factor other than sex and legitimate reasons under Title VII of the Civil Rights Act of 1964, 42 U.S.C.A. 2000e-2, are substantially equivalent concepts as applied under the LAD in this wage disparity case. Click here to get this docume |
| [New Jersey] HOVBILT, INC. V. TOWNSHIP OF HOWELL | 1994/12/22 | Docket No: SYLLABUS Mistakes in assessments that are indisputable, and cannot plausibly be explained on the basis of an exercise of judgment or discretion by the tax assessor or his or her staff, are within the category of mistakes that can be corrected under the Correction of Errors statute. Furthermore, the correct assessment must readily be inferable or subject to ready calculation on the basis of the assessment mistake for which correction is authorized. |
| [New Jersey] ABBAMONT V. PISCATAWAY TOWNSHIP BOARD OF EDUCATION | 1994/12/22 | Docket No: SYLLABUS In an action brought under the Conscientious Employee Protection Act, a local board of education may be held vicariously liable for the retaliatory acts of its school officials. In addition, punitive damages are available against public employers under CEPA pursuant to the heightened standard of liability established in Lehmann v. Toys R Us. Moreover, punitive damages are to be determined by a jury as the trier of fact. |
| [New Jersey] OWENS-ILLINOIS, INC. V. UNITED INSURANCE COMPANY | 1994/12/22 | Docket No: SYLLABUS In the context of asbestos-related injury or damage, the continuous-trigger theory applies to activate the insurers obligation to respond under the policy. Therefore, when progressive indivisible injury or damage relating to person or property results from exposure to injurious conditions for which civil liability may be imposed, courts may reasonably treat the progressive injury or damage as an occurrence within each of the years of a comprehensive general liability policy. A fair method of allocation of multiple indemnity policies triggered under the continuous-trigger theory is one that is related to both the time on the risk and the degree of the risk assumed, including periods of no insurance or when no insurance was available. |
| [New Jersey] STATE V. BOBBY LEE BROWN | 1994/12/21 | Docket No: SYLLABUS At the guilt phase of a capital case, the trial court must instruct the jury that it has the option of returning a non-unanimous verdict on the question whether defendant committed the murder by his own conduct. Browns death sentence is therefore vacated and the State may again seek the death penalty for the murder of Alice Skov by retrying Brown on that charge. |