DARNELL v. TOWNSHIP OF MOORESTOWN


167 N.J. Super. 16 (1979)

400 A.2d 492

EMERSON L. DARNELL, PETITIONER-APPELLANT, v. TOWNSHIP OF MOORESTOWN, RESPONDENT, AND DIRECTOR, DIVISION OF TAXATION, INTERVENOR-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 16, 1979.


Attorney(s) appearing for the Case

Mr. Emerson Darnell, appellant, pro se.

Mr. John J. Degnan, Attorney General of New Jersey, attorney for respondent Director, Division of Taxation (Ms. Erminie L. Conley, Assistant Attorney General, of counsel; Mr. Harry Haushalter, Deputy Attorney General, on the brief).

Respondent Township of Moorestown did not file brief.

Before Judges LORA, MICHELS and LARNER.


The opinion of the court was delivered by LORA, P.J.A.D.

Petitioner, a conscientious objector during World War II, was assigned by the Selective Service System to "work of national importance" under civilian direction in lieu of military service from 1941 to 1945. His application for the 1972 tax year for the $50 annual veterans' deduction granted under N.J.S.A. 54:4-8.10 of the Local Property Tax Law for his home at 204 Eastbourne Terrace, Moorestown, was...

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