Legal Opinion
Universal Folding Box Co. v. Hoboken City
New Jersey Tax Court
Decided August 21, 2000PublishedCited by 2 opinions
1Opinion of the Court
KAHN, J.T.C.
This is the court’s determination of a tax appeal filed by plaintiff, Universal Folding Box Co., against the City of Hoboken. The various complaints for the tax years in question (1994 through 1998), describe the subject property solely as Block 106, Lot l.1
The subject property contains an industrial building situated on 3.51 acres of land. Taxpayer operates its business on the entire parcel, which also includes Block 111, Lot 3. At all times relevant to these appeals Block 111, Lot 3 was owned by Ruth Batkin, and upon her death, the Estate of Ruth Batkin (“Batkin”). Taxpayer used…
2Cases cited3 opinions
- Purex Corp. v. City of PatersonNew Jersey Tax Court · 1986
- Mobil Oil Corp. v. Township of GreenwichNew Jersey Tax Court · 1986
- Jaydor Corp. v. Millburn TownshipNew Jersey Superior Court Appellate Division · 2000
3Cited by2 opinions
- Universal Folding Box Co. v. Hoboken CityNew Jersey Tax Court · 2002
- Universal Folding Box Co. v. Hoboken CityNew Jersey Superior Court Appellate Division · 2003