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ADELHOCK v. CLERK OF BERGEN COUNTY

No. 000018-2002.

23 N.J. Tax 234 (2006)

MICHAEL B. ADELHOCK § 1031 INTERMEDIARY, AND VITTORIO CROCE AND STELLA CROCE, PLAINTIFFS, v. CLERK OF BERGEN COUNTY, AND DIRECTOR, DIVISION OF TAXATION, DEFENDANTS.

Tax Court of New Jersey.

November 2, 2006.

Attorney(s) appearing for the Case

James A. Caporrino, for plaintiffs (Park, Weinstein & Caporrino, attorneys).

Janet B. Greenberg, for defendant (Stuart Rabner, Attorney General of New Jersey, attorney).

PIZZUTO, J.T.C.

Plaintiffs contest the determination of the Director of the Division of Taxation concerning their claim that a particular conveyance of real property is exempt from the realty transfer fee imposed by N.J.S.A. 46:15-5 to -11. The conveyance was one in a series of transactions structured to accomplish a tax free exchange of like-kind property under I.R.C. § 1031. The material facts are not in dispute and both plaintiffs and defendants...

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