FOUNTAIN HOUSE OF N.J., INC. v. MONTAGUE TP.


13 N.J. Tax 387 (1993)

FOUNTAIN HOUSE OF NEW JERSEY, INC., PLAINTIFF, v. MONTAGUE TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

September 21, 1993.


Attorney(s) appearing for the Case

Richard M. Macksoud, Jr., for plaintiff (Diane W. McConnell, attorney).

William D. Gorgone, for defendant.


DOUGHERTY, J.T.C.

The Issues: The issues for decision are: (i) is taxpayer a corporation organized and conducted for a purpose(s) entitling it to an exemption from real property taxation as provided under N.J.S.A. 54:4-3.6; and if it is, (ii) is taxpayer's use of certain structures exclusively for the accomplishment of such purpose(s).

The Facts: Fountain House of New Jersey, Inc. (taxpayer) is a corporation organized...

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