Search Rutgers Law Library N.J. Court Opinions

226 /usr/local/share/www/libweb/collections/courts/tax/11330-15.opn.html -- rank: 601

... counsel, on the briefs). Michael J. Duffy for defendant (Christopher S. Porrino, Attorney General of New Jersey, attorney, Paul V. Buonaguro ... briefs). DeALMEIDA, P.J.T.C. This is the court’s opinion with respect to plaintiff’s motion for partial summary judgment. At issue is whether assets ... rental income from those assets, should be included in plaintiff’s business allocation fractions for purposes of calculating its New Jersey ... assets to be included in the property fractions of plaintiff’s business allocation formula for CBT purposes. In light of this ... should not be included in the receipts fractions of plaintiff’s business allocation formula for the relevant tax years. Plaintiff’ ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	70641

227 STATE OF NEW JERSEY v. JOSE F RODRIGUEZ -- rank: 601

... degree possession of a controlled dangerous substance (CDS), N.J.S.A. 2C:35-10a(1) (count one); first-degree possession of CDS with intent to distribute (cocaine), N.J.S.A. 2C:35-5a(1), b(1) (count two); first-degree distribution of CDS, N.J.S.A. 2C:35-5a(1) and N.J.S.A. 2C:35-5b(1) (count three); and second-degree ... conspiracy to possess CDS with intent to distribute, N.J.S.A. 2C:5-2 (count four). On October 20, 2006 ... he be sentenced as a second-degree offender, N.J.S.A. 2C:44-1f(2), and receive a seven- ...

docket:	a6279-07
court:	superior court appellate division
decided:	2009-12-08
status:	unpublished
citation:
Document Size:	68483

228 STATE OF NEW JERSEY v. WERNER DOECKS -- rank: 601

... evidence otherwise barred by the Rape Shield Act, N.J.S.A. 2C:14-7. We affirm. Defendant, sixty-seven years ... with a man named Barbosa, who was living on defendant's property in a converted school bus. Defendant alleged that Barbosa ... defendant identified one of the girls as a prior girlfriend's foster child. At the suppression hearing, Barbosa testified about his ... informing on defendant. He said he was angry because defendant's pit bull had chased Barbosa's cat into the road and the cat was killed. The ... and defendant took his reaction as threatening, resulting in Barbosa's being arrested and jailed. After his release the next ...

docket:	a3117-08
court:	superior court appellate division
decided:	2010-07-13
status:	unpublished
citation:
Document Size:	55293

229 STATE OF NEW JERSEY v. FERNANDO PUJALT, a/k/a FERNANDO PUJALT LEON a/k/a CESAR CASTRO -- rank: 601

... PER CURIAM Defendant Fernando Pujalt appeals from the trial court's June 29, 2012, order denying, without an evidentiary hearing, his ... domestic violence restraining order, a disorderly persons offense. N.J.S.A. 2C:29-9(b). Defendant asserts his trial counsel ... of the immigration consequences of his conviction. Having reviewed defendant's arguments in light of the record and applicable legal principles ... We discern the following facts from the record, giving defendant's allegations favorable inferences. See State v. Preciose , 129 N.J. 451 , 462-63 (1992) (stating that "[a]s in a summary judgment motion, courts should view the facts ... whom I dearly love, while trying to balance our children's life on their best interest." E.M. obtained a ...

docket:	a2789-12
court:	New Jersey Superior Court Appellate Division
decided:	0000-00-00
status:	Published
citation:
Document Size:	35887

230 STATE OF NEW JERSEY v. RAHEEM CLEVELAND -- rank: 601

... years, subject to the No Early Release Act, N.J.S.A. 2C:43- 7.2. We affirmed his judgment of ... received ineffective assistance of counsel based on his trial counsel's failure to request a mistrial or curative instruction, failure to ... agreed to an evidentiary hearing, but limited to trial counsel's failure to object to lay testimony regarding a gunshot residue ... on defendant. The judge denied an evidentiary hearing on defendant's remaining claims. In a written opinion, the judge rejected all of defendant's claims and denied PCR. This appeal followed. II. We derive ... 1 as they sat on the front porch of Robinson's home on Osbourne Terrace in Newark. After a brief ...

docket:	a3259-17
court:	NJ Superior Court Appellate Division
decided:	2019-05-21
status:	Unpublished
citation:
Document Size:	34190

231 IMO AN ALLEGATION OF PHYSICAL ABUSE CONCERNING L.R. AT FIRST MIDDLE SCHOOL ON 3/26/96 (A.V.) & ET ALS -- rank: 598

... THE MATTER OF AN ALLEGATION OF PHYSICAL ABUSE CONCERNING D.S. AND S.W. AT FOURTH SCHOOL ON 5/17/96 (C.M ... THE MATTER OF AN ALLEGATION OF PHYSICAL ABUSE CONCERNING M.S. AT THE EIGHTH SCHOOL ON 5/30/97 (R.B ... IN THE MATTER OF AN ALLEGATION OF PHYSICAL ABUSE CONCERNING S.H. AT SECOND SCHOOL ON 6/10/97 (Z.M ... were "not substantiated," DYFS nevertheless has "concerns" about the teacher's conduct. Appellants also argue that even if DYFS has the ... abused must immediately report this information to DYFS. N.J.S.A. 9:6-8.10. Upon receipt of such ...

docket:	a1668-96
court:	njappellate
decided:	1999-05-26
status:	published
citation:	321 N.J.Super. 444
Document Size:	44476

232 MELISSA C. MORRIS v. GREITZER AND LOCKS OF NEW JERSEY, L.L.C. -- rank: 595

... her claim under the Conscientious Employee Protection Act, N.J.S.A. 34:19-1 to -8 (CEPA); a June 10 ... defendants O&M, Albert Ominsky, and Joseph Messa——plaintiff's former law firm and its partners. G&L sought a ... signed an order on March 14, 2005, which dismissed plaintiff's individual contract claims against Pettit and Greitzer; her CEPA claim ... Thus, the only claims that survived summary judgment were plaintiff's breach-of-contract claims against G&L and Locks. A ... judgment on June 10, 2005, limited the amount of plaintiff's claim with respect to one of the underlying cases by ... at argument on a pretrial motion, the judge dismissed plaintiff's individual contract claims against Locks. After plaintiff and G& ...

docket:	a4672-06
court:	New Jersey Superior Court Appellate Division
decided:	2009-08-20
status:	Published
citation:
Document Size:	93835

233 MELISSA C. MORRIS v. GREITZER AND LOCKS OF NEW JERSEY, L.L.C. -- rank: 595

... her claim under the Conscientious Employee Protection Act, N.J.S.A. 34:19-1 to -8 (CEPA); a June 10 ... defendants O&M, Albert Ominsky, and Joseph Messa——plaintiff's former law firm and its partners. G&L sought a ... signed an order on March 14, 2005, which dismissed plaintiff's individual contract claims against Pettit and Greitzer; her CEPA claim ... Thus, the only claims that survived summary judgment were plaintiff's breach-of-contract claims against G&L and Locks. A ... judgment on June 10, 2005, limited the amount of plaintiff's claim with respect to one of the underlying cases by ... at argument on a pretrial motion, the judge dismissed plaintiff's individual contract claims against Locks. After plaintiff and G& ...

docket:	a4861-06
court:	New Jersey Superior Court Appellate Division
decided:	2009-08-20
status:	Published
citation:
Document Size:	93842

234 TRACEY EMOLO v. JOHN C. EMOLO -- rank: 595

... a June 27, 2008 post-judgment matrimonial order, granting plaintiff's and denying defendant's requests to modify provisions of the parties' Final Judgment of ... C. Emolo to terminate spousal support and instead extended defendant's obligation to pay plaintiff rehabilitative alimony at the rate of ... denying his motion to terminate alimony. He attacks the court's factfinding and argues the court mischaracterizing the alimony award set ... him to show plaintiff cohabited in violation of the PSA's terms. Additionally, defendant attacks discretionary rulings made by the trial ... for any educational expenses which may be incurred for [plaintiff]'s education, and rehabilitation, to enable her to re-enter ...

docket:	a2746-08
court:	NJ Superior Court Appellate Division
decided:	2011-08-19
status:	unpublished
citation:
Document Size:	127563

235 TRACEY EMOLO v. JOHN C. EMOLO -- rank: 595

... a June 27, 2008 post-judgment matrimonial order, granting plaintiff's and denying defendant's requests to modify provisions of the parties' Final Judgment of ... C. Emolo to terminate spousal support and instead extended defendant's obligation to pay plaintiff rehabilitative alimony at the rate of ... denying his motion to terminate alimony. He attacks the court's factfinding and argues the court mischaracterizing the alimony award set ... him to show plaintiff cohabited in violation of the PSA's terms. Additionally, defendant attacks discretionary rulings made by the trial ... for any educational expenses which may be incurred for [plaintiff]'s education, and rehabilitation, to enable her to re-enter ...

docket:	a3836-08
court:	NJ Superior Court Appellate Division
decided:	2011-08-19
status:	unpublished
citation:
Document Size:	127565

236 IN THE MATTER OF ERIC J BRUNO and MIRAKILL BRANDS, LLC -- rank: 595

... and Mirakill Brands, LLC (Scott Levenson, on the brief). Gurbir S. Grewal, Attorney General, attorney for respondent New Jersey Bureau of ... the Uniform Securities Law (1997) (the Securities Law), N.J.S.A. 49:3-47 to - 76. The investigation included the deposition of Bruno and Gerard Adams, Mirakill's marketing and branding expert. Based on the documents and information ... owned a 51% stake in the company. Bruno cancelled BBA's limited liability registration with the Delaware Secretary State on June ... The Mirakill Securities are securities as defined in N.J.S.A. 49:3-49(m) of the Securities Law and were required by N.J.S.A. 49:3-60 to be registered with the ...

docket:	a0967-19
court:	NJ Superior Court Appellate Division
decided:	2021-03-25
status:	Unpublished
citation:
Document Size:	38150

237 N.J. Div. of Youth & Family Servs. v. A.L. -- rank: 592

... hospital, A.L. tested positive for cocaine. A.D.’s urine was negative for cocaine two hours after birth. A ... same day revealed the presence of cocaine metabolites. The baby’s health was otherwise normal, and he was discharged from the ... hospital after two days. The hospital reported A.L.’s positive drug screen to the New Jersey Division of Child ... of cocaine on her two days before A.D.’s birth and may have accidentally inhaled marijuana when she made ... marijuana. The Division also interviewed T.L., A.L.’s son from a different relationship, T.D., the newborn’s father, and A.L.’s parents, with whom ...

docket:	a-28-11
court:	NJ Supreme Court
decided:	2013-02-06
status:
citation:	213 N.J. 1 59 A.3d 576
Document Size:	131880

238 Helen M.Devaney v. Francis A. L'Esperance , Jr. -- rank: 592

... a child with her. Devaney, not happy with L’Esperance’s failure to follow through, moved to Connecticut and then to ... her undergraduate and graduate education (Devaney ultimately received a Master’s degree); purchasing a car for her use; and money for various other expenses. However, L’Esperance’s promise to divorce his wife and marry Devaney never materialized ... judge issued an oral opinion in which she denied Devaney’s complaint for palimony. The judge found that L’Esperance had ... also found that although L’Esperance did visit with Devaney’s family, the parties did not hold themselves out to the ... and Devaney did not attend social gatherings with L’Esperance’s friends, family, or colleagues. In addition, the judge found ...

docket:	a-20-07
court:
decided:	2008-06-17
status:
citation:	195 N.J. 247
Document Size:	118579

239 WILLIAM SITAR v. DIRECTOR, DIVISION OF TAXATION -- rank: 592

... to the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 10-12 (the GIT), the ... the "assessment should be zero" relying on the Supreme Court's decision in Koch v. Director, Div . of Taxation , 157 N ... parties cross-moved for summary judgment. In granting the Director's motion and denying plaintiffs' cross-motion, Judge Bianco identified the ... cited earlier. Plaintiff gives a broad, and in this Court's opinion a very broad, reading for the proposition that [the ... Jersey Legislature intended all taxation to be on a taxpayer's economic gain and not on a return of capital. Plaintiff ... the carrying costs in the first place. Therefore, the Director's assessment here does not result in a [tax on] ...

docket:	a3323-07
court:	superior court appellate division
decided:	2009-08-04
status:	unpublished
citation:
Document Size:	64327

240 STATE OF NEW JERSEY v. RYAN S. ROBERTS -- rank: 592

... 0042-17T3 STATE OF NEW JERSEY, Plaintiff-Respondent, v. RYAN S. ROBERTS, Defendant-Appellant. ____________________________ Argued January 7, 2019 – Decided February ... motor vehicle during a period of license suspension, N.J.S.A. 2C:40-26(b),1 and was sentenced to ... our consideration: I. THE TRIAL COURT ERRED IN DENYING DEFENDANT'S MOTION TO SUPPRESS[.] .... 1 N.J.S.A. 2C:40-26(b) provides '[i]t shall be ... the period of license suspension in violation of [ N.J.S.A.] 39:3-40, if the actor's license was suspended or revoked for a second or ...

docket:	a0042-17
court:	NJ Superior Court Appellate Division
decided:	2019-02-05
status:	Unpublished
citation:
Document Size:	34919