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MOBIL ADMINISTRATIVE SERV. CO. v. MANSFIELD TP.

17 N.J. Tax 509 (1997)

MOBIL ADMINISTRATIVE SERVICES CO., PLAINTIFF-RESPONDENT, AND ZETA CONSUMER PRODUCTS CORP., PLAINTIFF/INTERVENOR-APPELLANT, v. MANSFIELD TOWNSHIP, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided May 9, 1997

Attorney(s) appearing for the Case

Steven R. Irwin argued the cause for intervenor (Mandelbaum & Mandelbaum, P.A., attorneys; Mr. Irwin, of counsel; Alan Vuernick, on the brief).

Edward M. Dunne argued the cause for respondent Mansfield Township (Valentino, Dunne & Stein, P.C., attorneys; Mr. Dunne, of counsel and on the brief).

Kenneth R. Kosco argued the cause for respondent Mobil Administrative Services Co. (Garippa & Davenport, P.C., attorneys; Mr. Kosco, of counsel and on the brief).

Before Judges PETRELLA and KIMMELMAN.

PER CURIAM.

Appellant Zeta Consumer Products Corporation appeals from the denial of its application made to the Tax Court to intervene in pending litigation contesting the tax assessment of property the appellant had purchased. Appellant was held to have lacked the requisite standing to intervene as required by R. 4:33-1.

We affirm substantially for the reasons expressed by Judge Kuskin in his thorough and well-reasoned opinion reported at

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