Legal Opinion
Transcontinental Gas Pipe Line Corp. v. Bernards Township
New Jersey Tax Court
Decided July 23, 1985PublishedCited by 3 opinions
1Opinion of the Court
LASSER, P.J.T.C.
In this action, Transcontinental Gas Pipe Line Corporation (hereinafter taxpayer) contests the 1983 Bernards Township real property tax assessment on its gas transmission pipeline. At issue is the proper valuation of the pipeline for real property tax assessment purposes.
The present case was tried together with a companion case in which Algonquin Gas Transmission Company contested the 1983 Bernards Township real property tax assessment on its pipeline in the township. It was agreed that all testimony would apply to both cases. The Algonquin case is the subject of a separate…
2Cases cited29 opinions
- Federal Power Commission v. Hope Natural Gas Co.Supreme Court of the United States · 1944
- Lightcap v. Mobil Oil CorporationSupreme Court of Kansas · 1977
- Parkview Village Associates v. Borough of CollingswoodSupreme Court of New Jersey · 1972
- Public Service Electric & Gas Co. v. Township of WoodbridgeSupreme Court of New Jersey · 1977
- People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
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3Cited by3 opinions
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipSupreme Court of New Jersey · 1988
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipNew Jersey Superior Court Appellate Division · 1987
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipNew Jersey Superior Court Appellate Division · 1987