COMMUNITY ACCESS UNLIMITED INC. v. CITY OF ELIZABETH


21 N.J. Tax 604 (2003)

COMMUNITY ACCESS UNLIMITED INC., PLAINTIFF, v. CITY OF ELIZABETH, DEFENDANT.

Tax Court of New Jersey

October 6, 2003


Attorney(s) appearing for the Case

Virginia B. Puder, for plaintiff (Puder & Poltrock, attorneys).

Robert D. Blau, for defendant (Blau and Blau, attorneys).


BIANCO, J.T.C.

This is the court's determination regarding the motion for Summary Judgment filed by plaintiff, Community Access Unlimited Inc. (formerly known as Association for Advancement of the Mentally Handicapped) ("CAU"), and the cross motion for Summary Judgment filed by defendant, City of Elizabeth ("Elizabeth").

CAU is a Not-for-Profit Corporation established under Title 15 or 15A of the laws of New Jersey, and qualifies as a tax-exempt non-profit...

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