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AUSTIN v. TOWNSHIP OF PEMBERTON

DOCKET NO. 014022-2009, DOCKET NO. 014024-2009, DOCKET NO. 014026-2009

25 N.J. Tax 362 (2010)

ARNOLD LEE AUSTIN, Plaintiff, v. TOWNSHIP OF PEMBERTON, Defendant. ANA RAMIREZ, Plaintiff, v. TOWNSHIP OF PEMBERTON, Defendant. SULTAN MUHAMMED, Plaintiff, v. TOWNSHIP OF PEMBERTON, Defendant.

Tax Court of New Jersey.

April 28, 2010.

Attorney(s) appearing for the Case

William S. Winters for plaintiffs.

Richard H. Rybak for defendant (Wisniewski & Associates, LLC, attorneys).

DeALMEIDA, P.J.T.C.

In these cases, which were consolidated for the purpose of this opinion, the court determines that a taxpayer's testimony before a County Board of Taxation regarding the taxpayer's recent purchase of his or her residence, including the characteristics of the property, the circumstances surrounding the purchase, and the purchase price, constitutes sufficient evidence to preclude dismissal of the taxpayer's appeal for lack of prosecution. As a result...

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