Supreme Court of New Jersey, 2002

Reck v. Director, Division of Taxation

Supreme Court of New Jersey · Decided December 19, 2002 · Affirming, Albin, Coleman, Lavecchia, Long, Poritz, Reversing, Yerniero, Zazzali

175 N.J. 54; 811 A.2d 458; 2002 N.J. LEXIS 1784

Cases that cite this one

17 later published cases cite this decision.

Sylvester & Yongjie Tuohy v. Director, Division of Taxation (New Jersey Tax Court 2022)
IN THE MATTER OF LACEY TOWNSHIP CAFRA PERMIT (DEPARTMENT OF ENVIRONMENTAL PROTECTION) (N.J. Super. Ct. App. Div. 2019)
In re J.S. (N.J. Super. Ct. App. Div. 2013)
Waksal v. Director (N.J. 2013)
Estate of Warshaw v. Director, Division of Taxation (N.J. Super. Ct. App. Div. 2013)
Sa v. Director (New Jersey Tax Court 2012)
General Motors Acceptance Corp. v. Director (N.J. Super. Ct. App. Div. 2011)
McGee v. TOWNSHIP OF EAST AMWELL (N.J. Super. Ct. App. Div. 2010)
Pan Chemical Corp. v. Hawthorne Borough (N.J. Super. Ct. App. Div. 2009)
Moroney v. Director, Division of Taxation (N.J. Super. Ct. App. Div. 2005)
Disabilities Resource Center v. Somers Pt. (N.J. Super. Ct. App. Div. 2004)
IN THE MATTER OF JSTAR, LLC VS. NEW JERSEY DEPARTMENT OF ENVIRONMENTAL PROTECTION (NEW JERSEY DEPARTMENT OF ENVIRONMENTAL PROTECTION) (N.J. Super. Ct. App. Div. 2020)
MARK SMITH VS. NEW JERSEY DEPARTMENT OF ENVIRONMENTAL PROTECTION(NEW JERSEY DEPARTMENT OF ENVIRONMENTAL PROTECTION) (N.J. Super. Ct. App. Div. 2017)
Village Super Market of PA, Inc. v. Director, Division of Taxation (New Jersey Tax Court 2013)
Murphy v. Director, Division of Taxation (N.J. Super. Ct. App. Div. 2013)
Mortara v. CIGNA PROPERTY & CASUALTY INSURANCE COMPANY (N.J. 2002)
Mortara v. Cigna Prop. & Cas. Ins. Co. (N.J. Super. Ct. App. Div. 2001)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

The judgment is affirmed, substantially for the reasons expressed in Judge Stern’s opinion of the Appellate Division, reported at 345 N.J.Super. 443, 785 A.2d 476 (2001).

LONG and VERNIERO, JJ., dissenting.

We would reverse the judgment of the Appellate Division substantially for the reasons expressed in the opinion of the Tax Court. Reck v. Director, Div. of Taxation, 18 N.J.Tax 598 (Tax 2000).

For affirming — Chief Justice PORITZ and Justices COLEMAN, LaVECCHIA, ZAZZALI and ALBIN — 5. For reversing — Justices LONG and YERNIERO — 2.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.