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WILSHIRE OIL CO. OF TEXAS v. JEFFERSON TP.

17 N.J. Tax 583 (1998)

WILSHIRE OIL CO. OF TEXAS, PLAINTIFF, v. JEFFERSON TOWNSHIP, DEFENDANT.

Tax Court of New Jersey

Written Opinion dated December 18, 1998

Attorney(s) appearing for the Case

Peter Davidson, for plaintiff (Mandelbaum & Mandelbaum, attorneys).

Lawrence P. Cohen, for defendant (Courter, Kobert, Laufer & Cohen, attorneys).

KUSKIN, J.T.C.

Plaintiff filed appeals with the Morris County Board of Taxation contesting the 1998 assessments on twenty properties in Jefferson Township. On the scheduled hearing date, May 5, 1998, plaintiff's counsel appeared before the county board, but was not prepared to present testimony because of the unavailability of a witness. After the county board denied his request for adjournment, he attempted to call the Township Assessor as a witness. The county board...

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