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STACK v. HOBOKEN

45 N.J. Super. 294 (1957)

132 A.2d 314

WILLIAM J. STACK, PLAINTIFF-APPELLANT, v. CITY OF HOBOKEN, A MUNICIPAL CORPORATION, RESPONDENT-RESPONDENT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT. [1952 and 1953 Assessments] WILLIAM J. STACK, RESPONDENT-APPELLANT, v. CITY OF HOBOKEN, A MUNICIPAL CORPORATION, PLAINTIFF-RESPONDENT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT. [1952 and 1953 Assessments]

Superior Court of New Jersey, Appellate Division.

Decided June 3, 1957.

Attorney(s) appearing for the Case

Mr. Raymond J. Lamb argued the cause for appellant William J. Stack (Messrs. Emory, Langan, Lamb & Blake, attorneys).

Mr. Herbert H. Fine argued the cause for respondent City of Hoboken.

Before Judges CLAPP, JAYNE and FRANCIS.

The opinion of the court was delivered by CLAPP, S.J.A.D.

Appeal is taken by William J. Stack from judgments of the Division of Tax Appeals assessing 6.92 acres of land under water on the Hoboken waterfront at $20,000 an acre for the years 1952 and 1953. Stack contends that this is excessive.

On September 24, 1951, six days before the assessment date for 1952, the parcel was acquired by Stack for $100 from Hudson Realty Company, a wholly-owned subsidiary of...

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