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UNION CITY v. ORMOND TOOL & MFG. CO.

26 N.J. 494 (1958)

141 A.2d 58

CITY OF UNION CITY IN THE COUNTY OF HUDSON, A TAXING DISTRICT OF THE STATE OF NEW JERSEY, APPELLANT, v. ORMOND TOOL AND MANUFACTURING COMPANY AND DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY, RESPONDENTS.

The Supreme Court of New Jersey.

Decided April 28, 1958.

Attorney(s) appearing for the Case

Mr. Cyril J. McCauley argued the cause for appellant (Mr Samuel Moskowitz, on the brief).

Mr. Edwin P. Gordon argued the cause for respondent Ormond Tool and Manufacturing Company (Messrs. Hollander & Leichter, attorneys; Messrs. Walter Leichter and Edwin P. Gordon, of counsel).

Mr. David D. Furman, Acting Attorney-General, argued the cause for the respondent, Division of Tax Appeals in the Department of the Treasury.

The opinion of the Court was delivered PER CURIAM.

The City of Union City appealed from judgments of the Division of Tax Appeals relating to the assessment of property for the years 1954 and 1955. We certified the appeals on our own motion prior to consideration of them by the Appellate Division.

The taxpayer prevailed before the county board, and both parties appealed to the Division. The taxpayer's petitions of appeal...

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