Legal Opinion
Cumberland Holding Corp. v. Vineland City
New Jersey Tax Court
Decided February 20, 1991PublishedCited by 9 opinions
1Opinion of the Court
LARIO, J.T.C.
Defendant, in each of the above-entitled local property tax appeals, has moved to be permitted to file an answer and either a counterclaim or erossclaim out of time. The facts are not in dispute. Because the legal issues raised are identical, the motions were consolidated.
Each of the above-entitled plaintiffs for the 1990 tax year1 filed a direct appeal with this court. All the appeals were filed on August 13, 1990 and service of copies of the complaints was made upon the defendant by mail. Defendant acknowledges that it received all of the copies of the complaints on August 17,…
2Cases cited13 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Kimmelman v. Henkels & McCoy, Inc.Supreme Court of New Jersey · 1987
- In Re the Closing of Jamesburg High SchoolSupreme Court of New Jersey · 1980
- State v. FearickSupreme Court of New Jersey · 1976
- MacMillan v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re: Custom Distribution Services Inc., Debtor City of Perth Amboy v. Custom Distribution Services, IncCourt of Appeals for the Third Circuit · 2000
- Aetna Burglar & Fire Alarm Co. v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Campbell Soup Co. v. City of CamdenNew Jersey Tax Court · 1996
- Throckmorton v. Egg Harbor TownshipNew Jersey Tax Court · 1992
- Heuer v. Director, Division of TaxationNew Jersey Tax Court · 1992
4 more not listed; retrieve them via the Exa API.