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14 New Jersey opinions name it 2 courts 2005–2026 4 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 |
|---|---|---|
CBS Outdoor v. Lebanon Plan. Bd.green2 sentences2025Tax at 604 (quoting CBS Outdoor, Inc. v. Borough of Lebanon Planning Bd., 414 N.J. 2023However, it is not a prerequisite to the application of the square corners doctrine that the municipality engage in bad faith, innocent misrepresentations or inadvertent errors “do not relieve the government of its obligation to deal fairly, forthrightly, and scrupulous with the public.” CBS Outdoor, Inc. v. Borough of Lebanon Planning Bd., 414 N.J. | 5 | 6 |
Gastime, Inc. v. Director, Division of Taxationgreen2 sentences2026Gastime, Inc. v. Dir., Div. of Taxation, 20 N.J. 2023Super. 563, 586 (App. Div. 2010); Gastime, Inc. v. Dir., Div. of Taxation, 20 N.J. | 4 | 4 |
F.M.C. Stores Co. v. Borough of Morris Plainsgreen2 sentences2022Stores Co., 100 N.J. at 427 .] Intervenor argues that defendant violated the square corners doctrine through its opposition to Intervenor joining the present action. 2017Its primary obligation is to comport itself with compunction and integrity, and in doing so government may have to forego the freedom of action that private citizens may employ in dealing with one another. [ 100 N.J. at 426-27 .] The currency of the square corners doctrine in the area of taxation was highlighted by the Court: [S]tatutory provisions governing substantive standards and procedures for taxation, including the administrative review process, are premised on the concept that government will act scrupulously, correctly, efficiently, and honestly. | 2 | 9 |
New Concepts for Living v. Hackensackgreen2 sentences2023Importantly, the square corners doctrine is not to be applied with “rigidity or [with] undue technicality.” Principles of equity are “always subject to the guiding principles of fundamental fairness.” New Concepts for Living, Inc. v. City of Hackensack, 376 N.J. 2017The opinion based on facts most akin to those presently before the court is New Concepts, supra. In that case, the tax assessor sent notice of the revocation of a tax exemption to the taxpayer at an address the tax assessor knew to be incorrect. 376 N.J. | 1 | 2 |
Metromedia, Inc. v. Director, Division of Taxationgreen2 sentences2015See Metromedia, supra, 97 N.J. at 337 , 478 A.2d 742 ; Gen. 2015See Metromedia, supra, 97 N.J. at 337 , 478 A.2d 742 ; Gen. | 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 |
|---|---|---|
Lowe's Home Centers, Inc. v. City of Millville
green
2 sentences2025“The fact that the assessor did not intend to mislead the property owner does not preclude application of the square corners doctrine. ‘One of the hallmarks of the turn square corners doctrine is that its application is not dependent upon a finding of bad faith.’” Lowe’s Home Ctrs., 25 N.J. 2023Lowe’s Home Ctr., Inc., 25 N.J. | 3 | 2017–2025 |
Residuary Trust v. Director, Division of Taxation
green
2 sentences2020"The square corners doctrine is particularly important in the field of taxation, because trusts, businesses, individuals and others must be able to reliably engage in tax planning and, to do so, they must know what the rules are." Id. at 548 . 2020It is "fundamentally unfair" for the Division to announce in its official publication that, under a certain set of facts, federal methods of accounting will be applied, "and then retroactively apply a different standard years later." Ibid. | 1 | 2020–2020 |
FMC Stores Co. v. Boro. of Morris Plains
green
1 sentence2017Stores Co., supra. The Court’s directive was clear: We have in a variety of contexts insisted that governmental officials act solely in the public interest. | 1 | 2017–2017 |
Southland Corp. v. Dover Township
green
1 sentence2011In support of its argument plaintiff relies primarily on a passage in the court’s opinion in Southland, supra. In addition, the taxpayer argues that the assessor’s statement is misleading and precludes dismissal of the Complaint under the square corners doctrine. | 1 | 2011–2011 |
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.