FAIRMOUNT CEMETERY ASS'N v. CITY OF NEWARK


3 N.J. Tax 370 (1981)

FAIRMOUNT CEMETERY ASSOCIATION, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT.

Tax Court of New Jersey.

October 2, 1981.


Attorney(s) appearing for the Case

McCarter & English for plaintiff (Frederick B. Lehlbach and Lois M. Van Deusen on the brief).

Salvatore Perillo for defendant (Melvin Simon on the brief).


CRABTREE, J.T.C.

Plaintiff seeks a refund of all payroll taxes paid to defendant from the inception of the Newark payroll tax in 1971 to and including the fourth quarter of 1979, claiming exemption therefrom as a nonprofit cemetery association.

The issues in this case are (1) the court's jurisdiction and (2) whether plaintiff is entitled to exemption by virtue of N.J.S.A. 8A:5-10 or N.J.S.A. 40:48C-41.

The facts, all of which are stipulated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases