WESTWOOD LANES, INC. v. GARWOOD BOROUGH


24 N.J. Tax 239 (2008)

WESTWOOD LANES, INC., PLAINTIFF, v. GARWOOD BOROUGH, DEFENDANT.

Tax Court of New Jersey.

August 8, 2008.


Attorney(s) appearing for the Case

Michael M. Stadler, for plaintiff (Michael M. Stadler, P.A., attorney).

Robert F. Renaud, for defendant (Palumbo & Renaud, attorneys).


SMALL, P.J.T.C.

The above-captioned appeals of the tax assessments of a catering hall in Garwood, New Jersey raise three major questions of fact and law: (1) Should the matters have been dismissed at the end of plaintiffs case? (2) In using the cost approach to value, should entrepreneurial profit have been added to the cost of construction using the Marshall and Swift method of calculating the value of improvements? and...

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