TOWNSHIP OF DOVER v. SCUORZO


22 N.J. Tax 568 (2005)

TOWNSHIP OF DOVER, PLAINTIFF, v. FRANK AND SHARON SCUORZO, DEFENDANTS. DIRECTOR, DIVISION OF TAXATION, PLAINTIFF, v. LAMBERTVILLE CITY AND WINFIELD & PATRICIA BUCHANAN, DEFENDANTS.

Tax Court of New Jersey.

December 28, 2005.


Attorney(s) appearing for the Case

Scott Kenneally for plaintiff Dover Township (Starkey, Kelly, Bauer & Kenneally, attorneys).

Michael J. Spina for plaintiff Director, Division of Taxation (Peter C. Harvey, Attorney General of New Jersey, attorney).

John J. Mensching for defendants Frank and Sharon Scuorzo (Orlovsky, Grasso, Bolger, Mensching, Halpin & Dailey, P.A, attorneys).

Winfield J. Buchanan defendant pro se.


SMALL, P.J.T.C.

These two cases turn on a determination of the same issue: does the language "active service in time of war," contained within N.J.S.A. 54:4-3.33a and N.J.S.A. 54:4-8.10 include "active service for training purposes" or service in the armed forces reserve during the Vietnam conflict. The defendants, one a former member of the Army National Guard, and the other a former Air Force reservist, seek to obtain a veterans exemption under

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