Legal Opinion

Deal Yeshiva, Inc. v. Deal Borough

New Jersey Tax Court

Decided August 20, 1997PublishedCited by 1 opinion

1Opinion of the Court

AXELRAD, J.T.C.

Plaintiff, Deal Yeshiva, Inc., a New Jersey religious corporation, owns two residential properties in Ocean Township and two in the Borough of Deal (the “subject properties”) which are used as parsonages for the officiating clergymen of its synagogue located in Deal. For the tax year 1995 plaintiff applied to the respective municipalities for exemptions under N.J.S.A. 54:4-3.6 for all four properties and received exemptions on the Ocean Township properties but not the subject properties. The county board dismissed the appeals without prejudice and entered judgments affirming…

2Cases cited6 opinions

  1. Kimmelman v. Henkels & McCoy, Inc.Supreme Court of New Jersey · 1987
  2. Township of Teaneck v. Lutheran Bible InstituteSupreme Court of New Jersey · 1955
  3. Union City Associates v. City of Union CitySupreme Court of New Jersey · 1989
  4. Chester Borough v. World Challenge, Inc.New Jersey Tax Court · 1994
  5. Cumberland Holding Corp. v. Vineland CityNew Jersey Tax Court · 1991

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3Cited by1 opinion

  1. City of Long Branch v. Ohel Yaacob CongregationNew Jersey Tax Court · 2003

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