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LENAL PROPERTIES, INC. v. JERSEY CITY

18 N.J. Tax 658 (2000)

LENAL PROPERTIES, INC., PLAINTIFF-RESPONDENT, v. CITY OF JERSEY CITY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division

Decided April 26, 2000

Attorney(s) appearing for the Case

Michael Kremen, Assistant Corporation Counsel, argued the cause for appellant (Sean M. Connelly, Corporation Counsel, attorney; Mr. Kremen, on the brief).

Michael I. Schneck argued the cause for respondent (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer & Gladstone, attorneys; Mr. Schneck and Jill Daitch Rosenberg, of counsel and on the brief).

Before Judges BAIME, EICHEN and WECKER.

PER CURIAM.

This appeal is before us following a remand to the Tax Court for further findings and conclusions concerning the court's decision in favor of the taxpayer in this case. The facts underlying the appeal are detailed in our earlier decision, Lenal Properties, Inc. v. City of Jersey City, A-2205-97 (Dec. 3, 1998) and need not be repeated here. We remanded the matter to the Tax Court for an explanation as to why it had not mentioned the presumption of...

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