Legal Opinion
Texas Eastern Transmission Corp. v. Department of Treasury
New Jersey Tax Court
Decided June 4, 1990PublishedCited by 17 opinions
1Opinion of the Court
The opinion of the court was delivered by
LASSER, P.J.T.C.
Taxpayer contests a deficiency assessment of business personal property tax (BPPT) for the years 1981 through 1985 imposed by reason of property of taxpayer located at compressor stations in Lambertville, Linden and Hanover and at 18 metering and regulating stations in various locations within the State of New Jersey. Taxpayer contends that this property is real property that is not subject to tax under N.J.S.A. 54:11A-1 et seq., the business personal property tax statute.
I
Taxpayer is in the business of transporting natural gas from…
2Cases cited17 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Dworman v. Borough of Tinton FallsNew Jersey Tax Court · 1980
- Worthington v. FauverNew Jersey Superior Court Appellate Division · 1981
- Dworman v. Tinton FallsNew Jersey Superior Court Appellate Division · 1981
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1997
- Badische Corp. v. Town of KearnyNew Jersey Tax Court · 1990
- Howell Township v. Monmouth County Board of TaxationNew Jersey Tax Court · 1999
- Beneficial Facilities Corp. v. Peapack & Gladstone BoroughNew Jersey Tax Court · 1990
- R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
12 more not listed; retrieve them via the Exa API.