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CUMBERLAND HOLD. CO. v. VINELAND CITY

11 N.J. Tax 457 (1991)

CUMBERLAND HOLDING CORP., PLAINTIFF, v. VINELAND CITY, DEFENDANT. UNITED STATES REALTY & INVESTMENT CO., PLAINTIFF, v. VINELAND CITY. CEDAR PARK ASSOC., PLAINTIFF, v. VINELAND CITY, DEFENDANT. CAMELOT COURT ASSOCIATES, PLAINTIFF, v. VINELAND CITY, DEFENDANT.

Tax Court of New Jersey.

February 20, 1991.

Attorney(s) appearing for the Case

Steven Irwin, for plaintiffs (Mandelbaum & Mandelbaum, attorneys).

Jacob A. Cheli (Reuss, Cavagnaro & Cheli, attorneys) and Bennett I. Bardfeld, for defendant.

LARIO, J.T.C.

Defendant, in each of the above-entitled local property tax appeals, has moved to be permitted to file an answer and either a counterclaim or crossclaim out of time. The facts are not in dispute. Because the legal issues raised are identical, the motions were consolidated.

Each of the above-entitled plaintiffs for the 1990 tax year1 filed a direct appeal with this court. All the appeals were filed on August 13, 1990...

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