JAMOUNEAU v. DIV. OF TAX APPEALS, DEPT. OF TAXATION AND FINANCE


2 N.J. 325 (1949)

66 A.2d 534

LESLIE H. JAMOUNEAU, A CITIZEN AND TAXPAYER OF THE CITY OF NEWARK, PROSECUTOR-APPELLANT, v. DIVISION OF TAX APPEALS IN THE DEPARTMENT OF TAXATION AND FINANCE OF THE STATE OF NEW JERSEY ET AL., RESPONDENTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided June 6, 1949.


Attorney(s) appearing for the Case

Mr. Saul A. Wittes argued the cause for the prosecutor-appellant.

Mr. Vincent J. Casale (Mr. Thomas L. Parsonnet, attorney) argued the cause for the respondent-respondent City of Newark.

Mr. John R. Hardin (Messrs. Pitney, Hardin & Ward, attorneys) argued the cause for C-O Two Fire Equipment Company, respondent-respondent.


The opinion of the court was delivered by CASE, J.

The appeal is from a judgment in the former Supreme Court which affirmed a judgment in the Division of Tax Appeals exempting from taxation certain land, with the buildings thereon, owned by the City of Newark and leased to the C-O Two Fire Equipment Company.

The premises consist of a factory site of 8.58 acres, owned by the City of Newark, upon which is a modern factory...

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