Tags » Tax Court

Expert's Comparable Sales Approach Rejected for Rental Property

In a recent trial before the Tax Court, a taxpayer’s appeal challenging the assessment was unsuccessful due to the taxpayer’s failure to overcome the presumption of correctness.   420 more words

Court Decisions

Failed Redevelopment Site Succeeds in Tax Appeal

Property tax issues arise commonly when a property designated for redevelopment fails to become a reality as originally proposed.  In Seaboard Landing, LLC (“Seaboard”) v. Borough of Penns Grove (“Borough”) 761 more words

Court Decisions

South Plainfield's Income and Expense Requests Ruled Defective

As discussed many times on this blog, Chapter 91 motions are frequently wielded by municipalities in hopes of dismissing tax appeals on income-producing properties.  However, given the extraordinary relief of dismissing a tax appeal, courts have consistently ruled that municipalities must fully comply with all the requirements of… 482 more words

Court Decisions

IRS Fumbles the Ball in Tax Court Case Involving Former NFL Star

George Lawrence Starke v. Commissioner T.C. Summary Opinion 2015-40, Filed July 7, 2015

George Starke had an illustrious career in the NFL. During his time with the Redskins, he went to three Superbowls, including the Redskins 27-17 win over the Dolphins in 1983. 612 more words


The Dos & Don'ts of Chapter 91 Requests

Every year motion practice heats up in the Tax Court with municipalities armed with “Chapter 91” motions.  As previously mentioned many times on this blog, … 760 more words

Court Decisions

Standard Practice Software Development: Hypercube Inc vs. Her Majesty The Queen

Hypercube Inc vs. Her Majesty The Queen demonstrates how the CRA apply standard practice or routine engineering to deny weak software development claims.


I’ve broken down the case by the  832 more words


Sewer Issues Make Tax Appeal a Messy Affair!

The New Jersey Tax Court recently tried a dispute between a property owner and a town that began in 2006.  In William G. Orpin, Jr. v. 1,015 more words

Court Decisions