Legal Opinion
Soldoveri v. Director, Division of Taxation
New Jersey Tax Court
Decided October 14, 1981PublishedCited by 3 opinions
1Opinion of the Court
CRABTREE, J. T. C.
Plaintiff contests his payment, made under protest, of a realty transfer fee of $966 imposed in connection with a sheriff’s deed *394conveying real property to plaintiff incident to a mortgage foreclosure proceeding. Plaintiff contends that the transaction was exempt from the realty transfer fee on three grounds:(1) The deed was from an agency, instrumentality or subdivision of the State of New Jersey pursuant to N.J.S.A. 46:15-10{b);(2) The deed was in specific performance of a final judgment within the purview of N.J.S.A. 46:15-10(/), and(3) By virtue of N.J.S.A. 46:15-7 the…
2Cases cited5 opinions
- Public Service Electric & Gas Co. v. Township of WoodbridgeSupreme Court of New Jersey · 1977
- Howard Savings Institution v. KielbSupreme Court of New Jersey · 1962
- Container Ring Co. v. DirectorNew Jersey Tax Court · 1980
- Automatic Merchandising Council v. GlaserNew Jersey Superior Court Appellate Division · 1974
- Ferrante Equipment Co. v. Foley MacHinery Co.Supreme Court of New Jersey · 1967
3Cited by3 opinions
- Porreca v. LaFerriereNew Jersey Superior Court Appellate Division · 1988
- EWH 1979 Development Co. v. StateNew Jersey Tax Court · 1989
- In Re RosenSupreme Court of New Jersey · 2012