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LASSO v. SIMON

166 N.J. Super. 134 (1979)

399 A.2d 305

ALBERT S. LASSO AND GRACE CASALE, PLAINTIFFS-APPELLANTS AND CROSS-RESPONDENTS, v. MARTIN SIMON, MRS. MARTIN SIMON, HIS WIFE, THEIR HEIRS, DEVISEES AND PERSONAL REPRESENTATIVES AND HIS, THEIR OR ANY OF THEIR SUCCESSORS IN RIGHT, TITLE OR INTEREST, LANDEVELOP INC., A NEW JERSEY CORPORATION AND ITS SUCCESSORS IN RIGHT, TITLE AND INTEREST AND GLACLAND, INC., A NEW JERSEY CORPORATION AND ITS SUCCESSORS IN RIGHT, TITLE AND INTEREST; EMMA SIMON AND STATE OF NEW JERSEY, DEFENDANTS-RESPONDENTS AND CROSS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided January 30, 1979.

Attorney(s) appearing for the Case

Mr. Avrom J. Gold argued the cause for appellants and cross-respondents (Messrs. Mandelbaum, Mandelbaum & Gold, attorneys; Mr. Ronald S. Biskin on the brief).

Mr. Dominick A. Mazzagetti argued the cause for respondents and cross-appellants (Messrs. Lum, Biunno & Tompkins, attorneys).

Before Judges HALPERN and ANTELL.

PER CURIAM.

This case raises the question of whether a sole stockholder of corporations disqualified from transacting business for nonpayment of franchise taxes qualifies as an "other person having an interest in land, thus giving such stockholder the right of redemption under N.J.S.A. 54:5-54.1

The trial judge answered this question in the affirmative. We agree with his...

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