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43 New Jersey opinions name it 3 courts 1954–2025 7 in the last five years
The cases below were cited by New Jersey courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Globe Motor Company v. Ilya Igdalev(074996)green2 sentences2025Conclusions of Law A. Summary Judgment Summary judgment “‘serve[s] two competing jurisprudential philosophies’: first, ‘the desire to afford every litigant who has a bona fide cause of action or defense the opportunity to fully expose his case,’ and second, to guard ‘against groundless claims and frivolous defenses,’ thus saving the resources of the parties and the court.” Globe Motor Co. v. Igdalev, 225 N.J. 469, 479 (2016) (quoting Brill v. Guardian Life Ins. 2025Conclusions of Law A. Summary Judgment Summary judgment “‘serve[s] two competing jurisprudential philosophies’: first, ‘the desire to afford every litigant who has a bona fide cause of action or defense the opportunity to fully expose his case,’ and second, to guard ‘against groundless claims and frivolous defenses,’ thus saving the resources of the parties and the court.” Globe Motor Co. v. Igdalev, 225 N.J. 469, 479 (2016) (quoting Brill v. Guardian Life Ins. | 2 | 2 |
Wigton v. Director, Division of Taxationgreen1 sentence2021CONCLUSION For the foregoing reasons, Taxpayer’s motion for summary judgment is GRANTED and the Director’s motion for summary judgment is DENIED. 3 2 See e.g., Wigton v. Dir., Div. of Taxation, 12 N.J. | 1 | 1 |
Amratlal C. Bhagat v. Bharat A. Bhagat (068312)green1 sentence2021We review the Director's motion for partial summary judgment using the same standard applied by the Tax Court—"whether, after reviewing 'the competent evidential materials submitted by the parties' in the light most favorable to [plaintiff], 'there are genuine issues of material fact and, if not, whether the moving party is entitled to summary judgment as a matter of law.'" Grande v. Saint Clare's Health Sys., 230 N.J. 1, 23-24 (2017) (quoting Bhagat v. Bhagat, 217 N.J. 22, 38 (2014)). | 1 | 1 |
Maryanne Grande v. Saint Clare’s Health System (076606) (Morris County and Statewide)green1 sentence2021We review the Director's motion for partial summary judgment using the same standard applied by the Tax Court—"whether, after reviewing 'the competent evidential materials submitted by the parties' in the light most favorable to [plaintiff], 'there are genuine issues of material fact and, if not, whether the moving party is entitled to summary judgment as a matter of law.'" Grande v. Saint Clare's Health Sys., 230 N.J. 1, 23-24 (2017) (quoting Bhagat v. Bhagat, 217 N.J. 22, 38 (2014)). | 1 | 1 |
United States v. Phifergreen1 sentence2021Rather, in March 2014, the Drug Enforcement Administration (DEA) temporarily added "butylone" to Schedule I, along with butylone's "optical, positional, and geometric isomers, salts and salts of isomers." Schedules of Controlled Substances: Temporary Placement of 10 Synthetic Cathinones Into Schedule I, 79 Fed. Reg. 12,938 , 12,942-43 (Mar. 7, 2014); see United States v. Phifer, 909 F.3d 372, 375-76 (11th Cir. 2018) (describing the process by which butylone was added). | 1 | 1 |
State v. Watkinsgreen1 sentence2019Failure to Appeal from PTI Rejection or Move to Admit Defendant into PTI We reject, however, defendant's assertion that his trial counsel was ineffective for failing to "fil[e] a motion to admit defendant into the [PTI] program," or "fil[e] an appeal with the lower court to accept him into PTI over the [PTI] Director's objection." We note that "[i]n order to overturn a prosecutor's rejection, a defendant must 'clearly and convincingly establish that the prosecutor's decision constitutes a patent and gross abuse of discretion. '" State v. Watkins, 193 N.J. 507, 520 (2008). | 1 | 1 |
State of New Jersey v. Justin A. Leegreen1 sentence2019Further, "[t]he scope of judicial review of PTI decisions is 'severely limited[,]' and interference by reviewing courts is reserved for those cases where needed 'to check . . . the "most egregious examples of injustice and unfairness."'" State v. Lee, 437 N.J. | 1 | 1 |
Matter of Johnsongreen2 sentences2018This statute "confers expansive authority on the [MVC] to suspend a driver's reciprocity privilege on 'any other reasonable grounds' even if the driver is neither a New Jersey resident nor a New Jersey licensee." Johnson, 226 N.J. 2018See ibid. ("Clearly, appellant's own violation of a requirement that he surrender a driver's license issued by one state before obtaining a license from another state cannot deprive the Director of the authority to suspend his New Jersey license.") Additionally, the MVC suspended appellant's driver's license pursuant to N.J.S.A. 39:5-30(a), which provides: Every registration certificate, every license certificate, [and] every privilege to drive motor vehicles . . . may A-0781-17T1 6 be suspended or revoked, and any person may be prohibited from obtaining a driver's license or a registration ce | 1 | 1 |
Busik v. Levinegreen2 sentences2008See Busik v. Levine, 63 N.J. 351, 364 , 307 A.2d 571 , appeal dismissed, 414 U.S. 1106 , 94 S.Ct. 831 , 38 L.Ed.2d 733 (1973) (permitting a court to “decide issues which need not be decided when it believes that course is warranted”). 2008See Busik v. Levine, 63 N.J. 351, 364 , 307 A.2d 571 , appeal dismissed, 414 U.S. 1106 , 94 S.Ct. 831 , 38 L.Ed.2d 733 (1973) (permitting a court to “decide issues which need not be decided when it believes that course is warranted”). | 1 | 1 |
Levine v. Busickgreen2 sentences2008See Busik v. Levine, 63 N.J. 351, 364 , 307 A.2d 571 , appeal dismissed, 414 U.S. 1106 , 94 S.Ct. 831 , 38 L.Ed.2d 733 (1973) (permitting a court to “decide issues which need not be decided when it believes that course is warranted”). 2008See Busik v. Levine, 63 N.J. 351, 364 , 307 A.2d 571 , appeal dismissed, 414 U.S. 1106 , 94 S.Ct. 831 , 38 L.Ed.2d 733 (1973) (permitting a court to “decide issues which need not be decided when it believes that course is warranted”). | 1 | 1 |
Outpost Development Corp. v. United Statesgreen1 sentence2008See Busik v. Levine, 63 N.J. 351, 364 , 307 A.2d 571 , appeal dismissed, 414 U.S. 1106 , 94 S.Ct. 831 , 38 L.Ed.2d 733 (1973) (permitting a court to “decide issues which need not be decided when it believes that course is warranted”). | 1 | 1 |
TAS Lakewood, Inc. v. Director, Division of Taxationgreen1 sentence2007See ibid.; TAS Lakewood, Inc. v. Dir., Div. of Taxation, 19 N.J. | 1 | 1 |
Jim Beam Brands Co. v. Franchise Tax Boardgreen2 sentences2007See Jim Beam Brands Co. v. Franchise Tax Board, 133 Cal.App.4th 514 , 34 Cal.Rptr.3d 874 , 884 n. 7 (2005). 2007See Jim Beam Brands Co. v. Franchise Tax Board, 133 Cal.App.4th 514 , 34 Cal.Rptr.3d 874 , 884 n. 7 (2005). | 1 | 1 |
Stryker Corp. v. Director, Division of Taxationgreen2 sentences2004See, e.g., Stryker Corp. v. Director, Div. of Taxation, 168 N.J. 138, 165 , 773 A.2d 674 (2001) (Stein, J., concurring) (quoting Director’s brief to the effect that N.J.S.A. 54:10A-10 is applicable where unorthodox business practices of the taxpayer caused misallocation of income). 2004See, e.g., Stryker Corp. v. Director, Div. of Taxation, 168 N.J. 138, 165 , 773 A.2d 674 (2001) (Stein, J., concurring) (quoting Director’s brief to the effect that N.J.S.A. 54:10A-10 is applicable where unorthodox business practices of the taxpayer caused misallocation of income). | 1 | 1 |
Lomes v. Hartford Financial Services Group, Inc.green1 sentence2004The question of whether a director can claim status as an insured under a corporation's policy after initiating litigation against that corporation raises important issues of public policy not directly addressed by the California courts in a published opinion. [ 105 Cal.Rptr.2d at 475 (citations omitted).] Healthcare argues that, for public policy reasons, Lomes precludes a corporate director from obtaining a defense through a general comprehensive liability policy insuring a corporation, and its directors and officers, when an action is brought by the corporation or its directors and officers | 1 | 1 |
| American Telephone & Telegraph Co. v. Directorgreen | 1 | 1 |
| Kearny Town v. Director, Division of Taxationgreen | 1 | 1 |
| Bristol-Myers Co. v. Taxation Division Directorgreen | 1 | 1 |
| Countiss v. Trenton State Collegegreen | 1 | 1 |
| Peper v. Princeton University Board of Trusteesgreen | 1 | 1 |
| Marchetti v. United Statesgreen | 1 | 1 |
| Horsman Dolls, Inc. v. New Jersey Unemployment Compensation Commissiongreen | 1 | 1 |
| Morgan v. United Statesgreen | 1 | 1 |
| Horsman Dolls, Inc. v. New Jersey Unemployment Compensation Commissiongreen | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in New Jersey. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Crescent Pk. Tenants Assoc. v. Realty Eq. Corp. of NY
green
2 sentences2011Appellants are more than "mere[] interlopers or strangers to the dispute." Crescent Park, supra, 58 N.J. at 107 , 275 A. 2d 433 . 2011Appellants are more than "mere[] interlopers or strangers to the dispute." Crescent Park, supra, 58 N.J. at 107 , 275 A. 2d 433 . | 2 | 2010–2011 |
Metromedia, Inc. v. Director, Division of Taxation
green
2 sentences2006Div. of Taxation, 97 N.J. 313, 328-34 , 478 A.2d 742 (1984), that the Director's standard constituted rulemaking. 2006Div. of Taxation, 97 N.J. 313, 328-34 , 478 A.2d 742 (1984), that the Director's standard constituted rulemaking. | 2 | 2005–2006 |
Cooperstein v. State
green
1 sentence2023The court also rejects plaintiff’s argument that its position is buttressed by the obligation of the Director to apply the factors set forth in Cooperstein, 13 N.J. | 1 | 2023–2023 |
Des Champs Laboratories, Inc. v. Martin
green
1 sentence2022Solvay cites to Des Champs Laboratories, Inc v. Martin, 427 N.J. | 1 | 2022–2022 |
Toyota Motor Credit Corp. v. Director, Division of Taxation
green
1 sentence2018Subsequent to the Appellate Division’s decision in Toyota Motor Credit Corp. v Director, Div. of Taxation, 28 N.J. | 1 | 2018–2018 |
BIS LP, Inc. v. Director, Division of Taxation
green
1 sentence2012Statement of Facts The facts are not in dispute and have been more fully set forth in the Appellate Division’s opinion in BIS LP, Inc. v. Director, Division of Taxation, 26 N.J.Tax 489 (App.Div.2011), and the Tax Court’s opinion in BIS LP, Inc. v. Director, Division of Taxation, 25 N.J.Tax 88 (Tax Ct.2009). | 1 | 2012–2012 |
BIS LP, Inc. v. Director
green
1 sentence2012Statement of Facts The facts are not in dispute and have been more fully set forth in the Appellate Division’s opinion in BIS LP, Inc. v. Director, Division of Taxation, 26 N.J.Tax 489 (App.Div.2011), and the Tax Court’s opinion in BIS LP, Inc. v. Director, Division of Taxation, 25 N.J.Tax 88 (Tax Ct.2009). | 1 | 2012–2012 |
In Re Estate of Widenmeyer
green
2 sentences2011However, when such property is sold to satisfy the estate’s debts, then it “comes into” the executor’s hands as contemplated by the probate law N.J.S.A. 3A:10-2 (now N.J.S.A. 3B:18-12 et seq.), therefore, the Director’s exception to the exclusion was also correct.* 11 70 N.J. at 462 , 360 A.2d 396 . 2011However, when such property is sold to satisfy the estate’s debts, then it “comes into” the executor’s hands as contemplated by the probate law N.J.S.A. 3A:10-2 (now N.J.S.A. 3B:18-12 et seq.), therefore, the Director’s exception to the exclusion was also correct.* 11 70 N.J. at 462 , 360 A.2d 396 . | 1 | 2011–2011 |
Wells Reit II-80 Park Plaza, LLC v. Director, Division of Taxation
green
1 sentence2010Id. at 104 . | 1 | 2010–2010 |
Goldberg v. Sweet
green
2 sentences2010It is, therefore, too soon to tell if Telebright’s tax burden will represent a reasonable assessment for “the wide range of benefits provided to the taxpayer, not just the precise activity connected to the interstate activity at issue.” Goldberg, supra, 488 U.S. at 267 , 109 S.Ct. at 592 , 102 L.Ed.2d at 621 . 1 In light of these conclusions, the Director’s motion for summary-judgment is granted and Telebright’s cross-motion for summary judgment is denied. 2010It is, therefore, too soon to tell if Telebright’s tax burden will represent a reasonable assessment for “the wide range of benefits provided to the taxpayer, not just the precise activity connected to the interstate activity at issue.” Goldberg, supra, 488 U.S. at 267 , 109 S.Ct. at 592 , 102 L.Ed.2d at 621 . 1 In light of these conclusions, the Director’s motion for summary-judgment is granted and Telebright’s cross-motion for summary judgment is denied. | 1 | 2010–2010 |
Oberhand v. Director, Division of Taxation
green
1 sentence2009NJ.S.A. 54:18A-1 requires all domestic and foreign insurance companies doing business in the state of New Jersey to pay an annual tax "based on net premiums on contracts of insurance covering property and risks located within this State written during the calendar year ending December 31 next preceding." Ibid. | 1 | 2009–2009 |
Ferreira v. City of Asbury Park
green
2 sentences2009Finally, in Ferreira v. Asbury Park, supra, 237 N.J.Super. at 147 , 567 A.2d 233 , it was alleged that a municipality had taken action contrary to the Municipal Land Use Law, because it had not referred a proposed ordinance to the municipal planning board. 2009Finally, in Ferreira v. Asbury Park, supra, 237 N.J.Super. at 147 , 567 A.2d 233 , it was alleged that a municipality had taken action contrary to the Municipal Land Use Law, because it had not referred a proposed ordinance to the municipal planning board. | 1 | 2009–2009 |
Liapakis v. State
green
2 sentences2008Liapakis v. Director, Division of Taxation, 363 N.J.Super. 96 , 831 A.2d 120 (App.Div.2003), certif. denied, 179 N.J. 369 , 845 A.2d 1252 (2004) (reversing the Tax Court’s decision to dismiss a complaint for untimely filing and lack of jurisdiction by concluding that the ninety-day statute of limitations “begins to run on the date the taxpayer signed the certified mail return receipt for his determination letter”); Suecharon v. Director, Division of Taxation, 20 N.J.Tax 371 (2002) (denying the Director’s motion to dismiss for untimely filing by concluding that the three-day extension pursuant 2008Liapakis v. Director, Division of Taxation, 363 N.J.Super. 96 , 831 A.2d 120 (App.Div.2003), certif. denied, 179 N.J. 369 , 845 A.2d 1252 (2004) (reversing the Tax Court’s decision to dismiss a complaint for untimely filing and lack of jurisdiction by concluding that the ninety-day statute of limitations “begins to run on the date the taxpayer signed the certified mail return receipt for his determination letter”); Suecharon v. Director, Division of Taxation, 20 N.J.Tax 371 (2002) (denying the Director’s motion to dismiss for untimely filing by concluding that the three-day extension pursuant | 1 | 2008–2008 |
Suecharon v. Director, Division of Taxation
neutral
1 sentence2008Liapakis v. Director, Division of Taxation, 363 N.J.Super. 96 , 831 A.2d 120 (App.Div.2003), certif. denied, 179 N.J. 369 , 845 A.2d 1252 (2004) (reversing the Tax Court’s decision to dismiss a complaint for untimely filing and lack of jurisdiction by concluding that the ninety-day statute of limitations “begins to run on the date the taxpayer signed the certified mail return receipt for his determination letter”); Suecharon v. Director, Division of Taxation, 20 N.J.Tax 371 (2002) (denying the Director’s motion to dismiss for untimely filing by concluding that the three-day extension pursuant | 1 | 2008–2008 |
Corporate Property Investors v. Director, Division of Taxation
green
2 sentences2004Adjustment of UNB’s entire net income cannot, however, be justified by resort to N.J.S.A. 54:10A-10 where the Tax Court had decided Corporate Property Investors, supra, 15 N.J. 2004Adjustment of UNB’s entire net income cannot, however, be justified by resort to N.J.S.A. 54:10A-10 where the Tax Court had decided Corporate Property Investors, supra, 15 N.J. | 1 | 2004–2004 |
| Employers' Fire Insurance v. Director, Division of Taxation green | 1 | 2003–2003 |
| Cummings v. Bahr green | 1 | 2002–2002 |
| Potter v. Taxation Division Director green | 1 | 2002–2002 |
| F.M.C. Stores Co. v. Borough of Morris Plains green | 1 | 2002–2002 |
| Sabino v. Director green | 1 | 1997–1997 |
| Gifford v. Director, Division of Taxation green | 1 | 1996–1996 |
| Fort Lee Borough v. Director, Division of Taxation green | 1 | 1994–1994 |
| Town of Kearny v. Director green | 1 | 1994–1994 |
| New York State Liquor Authority v. Bellanca green | 1 | 1985–1985 |
| Metpath, Inc. v. Taxation Division Director green | 1 | 1984–1984 |
| Olsson v. Director, Division of Taxation neutral | 1 | 1984–1984 |
| Metpath, Inc. v. Director, Division of Taxation neutral | 1 | 1984–1984 |
| Vicoa, Inc. v. Director, Division of Taxation green | 1 | 1981–1981 |
| Hudson Bergen County Retail Liquor Stores Ass'n v. Board of Commissioners green | 1 | 1960–1960 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.