CITY OF NEW BRUNSWICK v. STATE OF N.J. DIV. OF TAX APPEALS


39 N.J. 537 (1963)

189 A.2d 702

CITY OF NEW BRUNSWICK, NEW JERSEY, APPELLANT, v. STATE OF NEW JERSEY DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY AND NATIONAL SHOE SALES, INC., RESPONDENTS. (1958 Tax) CITY OF NEW BRUNSWICK, NEW JERSEY, APPELLANT, v. STATE OF NEW JERSEY DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY AND NATIONAL SHOE SALES, INC., RESPONDENTS. (1959 Tax)

The Supreme Court of New Jersey.

Decided April 2, 1963.


Attorney(s) appearing for the Case

Mr. Frederick F. Richardson argued the cause for appellant and cross-respondent.

Mr. Lawrence L. Lasser argued the cause for respondent and cross-appellant National Shoe Sales, Inc. (Messrs. Kristeller, Zucker, Lowenstein and Cohen, attorneys; Messrs. Lasser and Lasser, of counsel; Mr. B. William Hochman, on the brief).

Mr. Arthur J. Sills, Attorney General of New Jersey, filed a statement in lieu of brief on behalf of respondent Division of Tax Appeals (Mr. Alan B. Handler, Deputy Attorney General, of counsel).


The opinion of the court was delivered by WEINTRAUB, C.J.

These cases involve tax assessments for 1958 and 1959 of a parcel of commercial property, 354 George Street, in the City of New Brunswick. Both the City and the taxpayer appealed from the judgments of the Division of Tax Appeals, and we certified the matters before they were argued in the Appellate Division.

The issues are whether the Division erred in its findings...

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