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CASSINI v. CITY OF ORANGE

16 N.J. Tax 438 (1997)

JOSEPH C. CASSINI, JR. AND JOSEPH R. CASSINI, PLAINTIFFS, v. CITY OF ORANGE, DEFENDANT. JOSEPH C. CASSINI, JR., PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. CLEVELAND CHANG ASSOCIATES, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. HIGHLAND HWANG ASSOCIATES, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. FRANK K. AND AILEEN HWANG, PLAINTIFFS, v. CITY OF ORANGE, DEFENDANT. ORANGE CHANG ASSOCIATES, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. PARK HWANG ASSOCIATES, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT. 324 SOUTH CENTER REALTY, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT.

Tax Court of New Jersey

July 8, 1997.

Attorney(s) appearing for the Case

Robert F. Giancaterino for plaintiffs (Skoloff & Wolfe, attorneys; Matthew J. O'Donnell, on the brief).

Will J. Fergus for defendant (Mandel, Berezin & Booker, attorneys).

SMALL, J.T.C.

The plaintiffs in these eight matters sought review of their 1996 tax assessments by the Essex County Board of Taxation. The assessments were all affirmed by the county board under judgment code 34 requiring income and expense statements (N.J.S.A. 54:4-34). Following appeal by the plaintiffs from the county board judgments to the Tax Court, the defendant, City of Orange, now moves to dismiss the complaints for failure of the plaintiffs to comply...

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