Koch v. State Bd. of Tax Appeals

Decision Date26 January 1938
Docket NumberNo. 74.,74.
Citation119 N.J.L. 432,197 A. 275
PartiesFrank KOCH, Respondent, v. STATE BOARD OF TAX APPEALS et al., Appellants.
CourtNew Jersey Supreme Court

Appeal from Supreme Court.

James A. Hamill, of Jersey City, for appellants. Peter Bentley, of Jersey City, for respondent.

PER CURIAM.

The judgment under review herein should be affirmed for the reasons expressed in the opinion delivered by Mr. Justice Parker in the Supreme Court, reported in 118 N.J.L. 85, 191 A. 558.

For affirmance: The CHANCELLOR, Justices CASE, BODINE, DONGES, HEHER, and PERSKIE, and Judges HETFIELD, DEAR, WELLS, WOLFSKEIL, and RAFFERTY —11.

For reversal: None.

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6 cases
  • N.Y. Bay R. Co. v. Kelly
    • United States
    • New Jersey Tax Court
    • April 25, 1944
    ...Water Co. v. State Board of Tax Appeals, 129 N.J.L. 535, 30 A.2d 400; Koch v. Jersey City, 118 N.J.L. 85, 191 A. 558, affirmed 119 N.J.L. 432, 197 A. 275; Gannon v. State Board of Tax Appeals, 123 N.J.L. 450, 454, 9 A.2d 531; Cedar Grove v. State Board of Tax Appeals, 171 A. 546, 12 N.J.Mis......
  • Aetna Life Ins. Co. v. City of Newark
    • United States
    • New Jersey Supreme Court
    • June 16, 1952
    ...483, 33 A.2d 821 (E. & A.1943); Koch v. Jersey City, 118 N.J.L. 85, 88, 191 A. 558 (Sup.Ct.1937), affirmed Koch v. State Board of Tax Appeals, 119 N.J.L. 432, 197 A. 275 (E. & A.1938). And where the factual situation and questions presented are the same, the prior holding of the court in a ......
  • City Of Newark v. Newark & Essex Bldg. Corp...
    • United States
    • New Jersey Tax Court
    • March 25, 1947
    ...consideration of the tax history of this case (Koch v. Jersey City, 118 N.J.L. 85, 88, 191 A. 558 affirmed [Koch v. State Board of Tax Appeals,] 119 N.J.L. 432, 197 A. 275), clearly indicates the weakness of the Borough's present appeal. From 1927 through 1936 the Borough assessed these lan......
  • Borough of Haworth v. State Bd. of Tax Appeals
    • United States
    • New Jersey Supreme Court
    • July 25, 1941
    ...N.J.Misc. 313, 316. A consideration of the tax history of this case (Koch v. Jersey City, 118 N.J.L. 85, 88, 191 A. 558, affirmed 119 N.J.L. 432, 197 A. 275), clearly indicates the weakness of the Borough's present appeal. From 1927 through 1936 the Borough assessed these lands at $200,000.......
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