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FIFTH STREET PIER CORP. v. HOBOKEN

40 N.J. Super. 12 (1956)

122 A.2d 7

FIFTH STREET PIER CORPORATION, PLAINTIFF-APPELLANT AND AS RESPONDENT-APPELLANT, v. CITY OF HOBOKEN, A MUNICIPAL CORPORATION, RESPONDENT-RESPONDENT AND AS PLAINTIFF-RESPONDENT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 2, 1956.

Attorney(s) appearing for the Case

Mr. Raymond J. Lamb argued the cause for Fifth Street Pier Corporation (Messrs. Emory, Langan & Lamb, attorneys).

Mr. Herbert H. Fine argued the cause for City of Hoboken.

Mr. John F. Crane argued the cause for Division of Tax Appeals (Mr. Grover C. Richman, Jr., Attorney-General; Mr. David D. Furman on the brief).

Before Judges CLAPP, JAYNE and FRANCIS.

The opinion of the court was delivered by CLAPP, S.J.A.D.

These consolidated appeals bring before the court 26 judgments of the Division of Tax Appeals. The judgments deal with assessments of the City of Hoboken levied for the years 1948 through 1953 on properties known as the Fifth Street Pier and the Sixth Street Pier, which are owned by the appellant, Fifth Street Pier Corporation, a subsidiary of the Holland-America Line.

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