GENERAL CERAMICS, INC. v. BOR. OF WANAQUE


21 N.J. Tax 133 (2003)

GENERAL CERAMICS, INC., PLAINTIFF v. BOROUGH OF WANAQUE, DEFENDANT. NATIONAL BERYLLIA CORP., PLAINTIFF v. BOROUGH OF WANAQUE, DEFENDANT. HASKELL PROPERTIES, LLC, PLAINTIFF v. BOROUGH OF WANAQUE, DEFENDANT.

Tax Court of New Jersey.

November 6, 2003.


Attorney(s) appearing for the Case

Frank E. Ferruggia, for plaintiff (McCarter & English, attorneys).

Anthony Fiorello, for defendant.


KUSKIN, J.T.C.

Plaintiffs General Ceramics, Inc. and National Beryllia Corp. have moved for entry of an order requiring defendant Borough of Wanaque to remit to them the $12,193.20 balance of a tax appeal refund for tax years 1999 and 2000, plus statutory interest. In a letter opinion dated October 8, 2003, I denied plaintiffs' motion. This opinion amplifies and refines my letter opinion.

General Ceramics Inc. and National Beryllia Corp. are different names...

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