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IN RE MUTUAL BENEFIT LIFE INS. CO.

35 N.J. Super. 113 (1955)

113 A.2d 185

IN THE MATTER OF THE APPEAL OF THE MUTUAL BENEFIT LIFE INSURANCE COMPANY FROM THE ASSESSMENT OF PROPERTY IN THE CITY OF NEWARK, COUNTY OF ESSEX, FOR THE YEARS 1952 AND 1953. 126-198 EDISON PLACE. THE MUTUAL BENEFIT LIFE INSURANCE COMPANY, PETITIONER-RESPONDENT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT, v. CITY OF NEWARK, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided April 6, 1955.

Attorney(s) appearing for the Case

Mr. Milton M. Unger argued the cause for petitioner-respondent (Messrs. Milton M. and Adrian M. Unger, attorneys; Mr. Sidney S. Jaffe on the brief).

Mr. Vincent Casale argued the cause for respondent-appellant (Mr. Vincent J. Torppey, Corporation Counsel, attorney for the City of Newark).

Before Judges CLAPP, JAYNE and FRANCIS.

PER CURIAM.

The City of Newark assessed a warehouse for tax purposes at $582,500 for the years 1952 and 1953. The taxpayer, unsuccessful before the County Board, appealed to the Division of Tax Appeals, which reduced the assessment for these years to $557,500. The city now appeals to us.

The city claims the Division's findings are inadequate. To illustrate the point, we have taken the liberty of reducing them...

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