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VERIZON N.J. v. BOR. OF HOPEWELL

DOCKET NO.: 012215-2009.

31 N.J. Tax 49 (2019)

VERIZON NEW JERSEY, INC., PLAINTIFF, v. BOROUGH OF HOPEWELL, DEFENDANT.

Tax Court of New Jersey.

Decided: January 28, 2019.

Attorney(s) appearing for the Case

Susan A. Feeney for plaintiff (McCarter & English, LLP, attorneys; Farhan Ali , on the brief).

Joseph C. Tauriello for defendant (The Law Offices of Joseph C. Tauriello, Esq., P.C., attorney).

This is the court's opinion after trial in the above-referenced matter. At issue is whether Verizon New Jersey, Inc.1 ("Verizon") provided dial tone and access2 to 51% of the Hopewell Telephone Exchange as of January 1, 2008.

This trial follows a 2012 Tax Court decision...

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