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VAN WINKLE v. RUTHERFORD BOR.

12 N.J. Tax 290 (1992)

ARTHUR D. VAN WINKLE, IRWIN B. GREENE, NICHOLAS J. PIZZONE AND THOMAS LACORAZZA, PLAINTIFFS, v. BOROUGH OF RUTHERFORD, DEFENDANT.

Tax Court of New Jersey.

January 9, 1992.

Attorney(s) appearing for the Case

Richard J. Allen, Jr. for plaintiffs.

E. Michael Donovan for defendant (Donovan & Cucchiara, attorneys).

SMALL, J.T.C.

This case places the court in the uncomfortable position of rejecting plaintiffs' unopposed application for relief. Just as litigants cannot agree to confer jurisdiction on a court which lacks the statutory authority to hear a matter, see, e.g., Peper v. Princeton University, 77 N.J. 55, 65-66, 389 A.2d 465 (1978); Township of Jackson v. Marsyll of B.B.,

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