Legal Opinion

Pitney v. Walsh

New Jersey Tax Court

Decided February 11, 1947Published

1Opinion of the Court

Conklin, Commissioner.

These appeals are from the assessments of certain properties owned by the trustees of the Central Eailroad Company of New Jersey made by the Director of Taxation for the year 1945 under the provisions of R. S. 54:29A-1, et seq.; N. J. S. A. 54:39A-1, et seq. These assessments were formerly made by the State Tax Commissioner, but under the provisions of R. S. 52 :27B-48 to 52-27B—51; N. J. S. A. 52 :27B-48 to 52:27B-51 (laws of 1944, chapter 112), were transferred unto the Director of the Division of Taxation. The trustees of the Central Eailroad Company filed a complaint…

2Cases cited24 opinions

  1. The Minnesota Rate CasesSupreme Court of the United States · 1913
  2. Loan Assn. v. TopekaSupreme Court of the United States · 1875
  3. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  4. Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  5. Morgan v. LouisianaSupreme Court of the United States · 1876

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