TELTSHER v. ORANGE CITY


7 N.J. Tax 287 (1985)

MURRAY TELTSHER, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT.

Tax Court of New Jersey.

February 22, 1985.


Attorney(s) appearing for the Case

Steven R. Irwin for plaintiff (Mandelbaum & Mandelbaum, attorneys).

Thomas J. Denitzio, Jr. for defendant (Sills, Beck, Cummis, Zuckerman, Radin & Tischman, attorneys).


CRABTREE, J.T.C.

Defendant moves to dismiss plaintiff's complaint for failure to pay taxes in the manner provided by law. Plaintiff argues that its demand for a credit against 1983 taxes allegedly arising from an overpayment of 1982 taxes constitutes payment for purposes of the statute requiring that all taxes be paid by the time a complaint is filed in this court. More specifically, plaintiff contends that the municipality...

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