Legal Opinion
Terrell v. Director, Division of Taxation
New Jersey Tax Court
Decided May 10, 2005PublishedCited by 1 opinion
1Opinion of the Court
KAHN, J.T.C.
This is the court’s determination with respect to cross-motions for summary judgment involving a realty transfer fee (RTF) assessment made by the Director, Division of Taxation (Division) pursuant to N.J.S.A. 46:15-7. Plaintiffs, Norman and Thalia B. Terrell (taxpayers), contest the RTF assessment levied upon the May 22, 2000 sale of property known as 214 Windsor Avenue, Cape May, New Jersey (the property).
Taxpayers claim that the property at issue was owned by senior citizens and thus, partially exempt from the RTF pursuant to N.J.S.A. 46:15-10.1(a)(l), which provides a partial…
2Cases cited9 opinions
- Merin v. MaglakiSupreme Court of New Jersey · 1992
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- V.C. v. M.J.B.Supreme Court of New Jersey · 2000
- City of Summit v. Overlook Hospital Ass'nNew Jersey Tax Court · 1982
- Locustwood Cem. Ass'n v. Cherry Hill Tp.New Jersey Superior Court Appellate Division · 1975
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bordentown Real Estate Associates, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2009