NEW JERSEY HOSP. ASS'N v. FISHMAN


283 N.J. Super. 253 (1995)

661 A.2d 842

NEW JERSEY HOSPITAL ASSOCIATION, A NEW JERSEY NON-PROFIT CORPORATION, ON BEHALF OF ITS MEMBERS, AND, INDIVIDUALLY, ATLANTIC CITY MEDICAL CENTER, BAYONNE HOSPITAL, BAYSHORE COMMUNITY HOSPITAL, BERGEN PINES COUNTY HOSPITAL, BURDETTE TOMLIN MEMORIAL HOSPITAL, CENTRASTATE MEDICAL CENTER, CHRIST HOSPITAL, COLUMBUS HOSPITAL, COMMUNITY MEDICAL CENTER, DEBORAH HEART & LUNG CENTER, EAST ORANGE GENERAL HOSPITAL, ELMER COMMUNITY HOSPITAL, ENGLEWOOD HOSPITAL AND MEDICAL CENTER, GENERAL HOSPITAL CENTER AT PASSAIC, GRADUATE HEALTH SYSTEM, INC., HACKETTSTOWN COMMUNITY HOSPITAL, HOLY NAME HOSPITAL, HUNTERDON MEDICAL CENTER, IRVINGTON GENERAL HOSPITAL, JOHN F. KENNEDY MEDICAL CENTER, KENNEDY MEMORIAL HOSPITAL-UNIVERSITY MEDICAL CENTER, MEADOWLANDS HOSPITAL MEDICAL CENTER, MEDICAL CENTER AT PRINCETON, MEMORIAL HOSPITAL OF BURLINGTON COUNTY, MEMORIAL HOSPITAL OF SALEM COUNTY, MERCER MEDICAL CENTER, MONMOUTH MEDICAL CENTER, MONTCLAIR COMMUNITY HOSPITAL, MORRISTOWN MEMORIAL HOSPITAL, MOUNTAINSIDE HOSPITAL, MUHLENBERG REGIONAL MEDICAL CENTER, NEWARK BETH ISRAEL MEDICAL CENTER, NEWTON MEMORIAL HOSPITAL, OUR LADY OF LOURDES MEDICAL CENTER, OVERLOOK HOSPITAL, PASCACK VALLEY HOSPITAL, RAHWAY HOSPITAL, RARITAN BAY MEDICAL CENTER, ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL AT HAMILTON, SADDLE BROOK HOSPITAL, SAINT BARNABAS MEDICAL CENTER, SHORE MEMORIAL HOSPITAL, SOMERSET MEDICAL CENTER, SOUTH AMBOY MEMORIAL HOSPITAL, SOUTH JERSEY HOSPITAL SYSTEM, SOUTHERN OCEAN COUNTY HOSPITAL, ST. CLARE'S-RIVERSIDE MEDICAL CENTER, ST. ELIZABETH HOSPITAL, ST. MARY'S HOSPITAL, ST. PETER'S MEDICAL CENTER, UNDERWOOD-MEMORIAL HOSPITAL, UNION HOSPITAL, VALLEY HOSPITAL, WALLKILL VALLEY GENERAL HOSPITAL, WAYNE GENERAL HOSPITAL, WEST JERSEY HEALTH SYSTEM, AND WILLIAM B. KESSLER MEMORIAL HOSPITAL, AND, INDIVIDUALLY, BETH ISRAEL HOSPITAL, COOPER HOSPITAL/UNIVERSITY MEDICAL CENTER, FRANCISCAN HEALTH SYSTEM OF NEW JERSEY, GREENVILLE HOSPITAL, HACKENSACK MEDICAL CENTER, HELENE FULD MEDICAL CENTER, HOSPITAL CENTER AT ORANGE, JERSEY CITY MEDICAL CENTER, JERSEY SHORE MEDICAL CENTER, AND ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL, NEW JERSEY NON-PROFIT CORPORATIONS, PLAINTIFFS-APPELLANTS, v. LEONARD FISHMAN, ACTING COMMISSIONER OF HEALTH, STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided August 1, 1995.


Attorney(s) appearing for the Case

Ivan J. Punchatz argued the cause for appellants (Cohen, Shapiro, Polisher, Shiekman & Cohen, attorneys; Mr. Punchatz, of counsel; Mr. Punchatz and Robynn L. VanPatten, on the brief).

Benjamin Clarke, Assistant Attorney General of New Jersey, argued the cause for respondent (Deborah T. Poritz, Attorney General of New Jersey, attorney; Mr. Clarke, of counsel; Mr. Clarke and Donald M. Palombi, Deputy Attorney General, on the brief).

Before Judges MICHELS, STERN and KEEFE.


The opinion of the court was delivered by MICHELS, P.J.A.D.

Plaintiff New Jersey Hospital Association (the Association) and the sixty-seven plaintiff New Jersey hospitals which it represents, seek a refund of approximately $20 million in tax assessments which the hospitals paid to the State of New Jersey's now defunct Health Care Cost Reduction Fund (HCCR Fund) between August 1992 and April 1993.

The Association is a voluntary not-for-profit corporation which...

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